RSA 564-E:215 Retirement Plans.
Title: LVI - PROBATE COURTS AND DECEDENTS' ESTATES
Chapter: 564-E - UNIFORM POWER OF ATTORNEY ACT
(a) In this section, "retirement plan" means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including a plan or account under the following sections of the Internal Revenue Code:
(1) an individual retirement account under Internal Revenue Code section 408, 26 U.S.C. section 408, as amended;
(2) a Roth individual retirement account under Internal Revenue Code section 408A, 26 U.S.C. section 408A, as amended;
(3) a deemed individual retirement account under Internal Revenue Code section 408(q), 26 U.S.C. section 408(q), as amended;
(4) an annuity or mutual fund custodial account under Internal Revenue Code secti