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Disability Retirement Plan
An employee benefit disability retirement plan is a written stock purchase, savings, option, bonus, stock-appreciation, profit-sharing, thrift, incentive, pension fund, or similar plan solely for employees, officers, and advisers of a company. The term includes an employee-welfare benefit plan, an employee pension benefit plan, or a combination of those two. But the term excludes any plan, fund, or program (other than an apprenticeship or training program) in which no employees are plan participants.
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