| For purposes of this paragraph, the following terms have the |
| following meanings. "Primary recipient" means the |
| individual upon whose earnings the employee retirement plan |
| benefits are based or the surviving spouse of that |
| individual. "Pension benefits" means employee retirement |
| plan benefits reported as pension or annuity income for |
| federal income tax purposes. "Employee retirement plan" |
| means a state, federal or military retirement plan or any |
| other retirement benefit plan established and maintained by |
| an employer for the benefit of its employees under the Code, |
| Section 401(a), Section 403 or Section 457(b), except that |
| distributions made pursuant to a Section 457(b) plan are not |
| eligible for the deduction provided by this paragraph if |
| they are made prior to age 55 and are not part of a series |
| of substantially equal periodic payments made for the life |
| of the primary recipient or the joint lives of the primary |
| recipient and that recipient's designated beneficiary. |
| "Employee retirement plan" does not include an individual |
| retirement account under Section 408 of the Code, a Roth IRA |
| under Section 408A of the Code, a rollover individual |
| retirement account, a simplified employee pension under |
| Section 408(k) of the Code or an ineligible deferred |
| compensation plan under Section 457(f) of the Code. Pension |
| benefits under an employee retirement plan do not include |
| distributions that are subject to the tax imposed by the |
| Code, Section 72(t). "Military retirement plan" means |
| benefits received as a result of service in the active or |
| reserve components of the Army, Navy, Air Force, Marines or |
| Coast Guard; |
