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- 401(K) PLAN
A defined contribution plan that may be established by a company for retirement. Employees may allocate a portion of their salaries into this plan, and contributions are excluded from their income for tax purposes (with limitations). Contributions and earnings will compound tax deferred. Withdrawals from a 401(k) plan are taxed as ordinary income and may be subject to an additional 10 percent federal tax penalty if withdrawn prior to age 59½.
Contributor: Cara Ross