District of Columbia Code Division III. Decedents' Estates and Fiduciary Relations. § 21-2602.15. Retirement plans.

(1) An individual retirement account under 26 U.S.C. § 408;

(2) A Roth individual retirement account under 26 U.S.C. § 408A;

(3) A deemed individual retirement account under 26 U.S.C. § 408(q);

(4) An annuity or mutual fund custodial account under 26 U.S.C. § 403(b);

(5) A pension, profit-sharing, stock bonus, or other retirement plan qualified under 26 U.S.C. 401(a);

(6) A plan under 26 U.S.C. § 457(b); and

(7) A nonqualified deferred compensation plan under 26 U.S.C. § 409A.

(1) Select the form and timing of payments under a retirement plan and withdraw benefits from a plan;

(2) Make a rollover, including a direct trustee-to-trustee rollover, of benefits from one retirement plan to another;

(3) Establish a retirement plan in the principal's name;

(4) Make contributions to a retirement plan;

(5) Exercise investment powers available under a retirement plan; and

(6) Borrow from, sell assets to, or purchase assets from a retirement plan.