Advisory Opinion 2007-06A was issued August 16, 2007 and ...
(3) a plan that is similar to an employee benefit plan under ERISA, regardless of whether it is covered by Title I of ERISA, including a plan that provides death benefits to the beneficiary of employees; and (4) an individual retirement account or annuity or a self employed pension plan or similar plan or account. SECTION 7. ................
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