00HOUSE BILL NO. 449                                                                                                    
01 "An Act relating to certain individual retirement accounts."                                                            
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                               
03    * Section 1.  AS 09.38.017(e)(3) is amended to read:                                                               
04   (3)  "retirement plan" means a retirement plan that is qualified under 26                                            
05 U.S.C. 401(a), 26 U.S.C. 403(a), 26 U.S.C. 403(b), 26 U.S.C. 408,  26 U.S.C. 408A,                                    
06 or 26 U.S.C. 409 (Internal Revenue Code).                                                                               
07    * Sec. 2.  APPLICABILITY.  In AS 09.38.017(e)(3), as amended by sec. 1 of this Act, the                            
08 reference to a retirement plan that qualifies under 26 U.S.C. 408A means a retirement plan                              
09 that is established under 26 U.S.C. 408A on or after January 1, 1998.