Maine Revised Statutes Title 18-C. Probate Code § 5-945. Retirement plans

A. An individual retirement account under 26 United States Code, Section 408, as amended;

B. A Roth individual retirement account under 26 United States Code, Section 408A, as amended;

C. A deemed individual retirement account under 26 United States Code, Section 408(q), as amended;

D. An annuity or mutual fund custodial account under 26 United States Code, Section 403(b), as amended;

E. A pension, profit-sharing, stock bonus or other retirement plan qualified under 26 United States Code, Section 401(a), as amended;

F. A plan under 26 United States Code, Section 457(b), as amended; and

G. A nonqualified deferred compensation plan under 26 United States Code, Section 409A, as amended.

A. Select the form and timing of payments under a retirement plan and withdraw benefits from a plan;

B. Make a rollover, including a direct trustee-to-trustee rollover, of benefits from one retirement plan to another;

C. Establish a retirement plan in the principal's name;

D. Make contributions to a retirement plan;

E. Exercise investment powers available under a retirement plan; and

F. Borrow from, sell assets to or purchase assets from a retirement plan.