PROPERTY CODE
TITLE 5. EXEMPT PROPERTY AND LIENS
SUBTITLE A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS
CHAPTER 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
Sec. 44.001. DEFINITION. 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.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.