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Term Definition
Retirement Accounts
- individual, professional, tax-sheltered or tax-deferred accounts such as IRAs, SEPs, Keoghs, ESOPs, 401(k)s, 403(b)s and 457s.
Application in Divorce
The phrase
set aside
in anticipation of the so-called "golden years."
In divorce actions, these
accounts
are subject to distribution.
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