Texas Property Code

§ 44.001 — DEFINITION

PR § 44.001Title 5. EXEMPT PROPERTY AND LIENS · Part A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS · Ch. 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE

Statute text

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In this chapter, "pension or other retirement plan" includes:

(1)an annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual;

(2)an annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and

(3)an individual retirement account.

Legislative history

Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.