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Overview of the Saver's Credit
ICMA-RC 
Apr. 6, 2007
Excerpt: Contributions made to any of the following savings vehicles are eligible for the credit: a 401(k) plan, including a SIMPLE 401(k); a section 403(b) annuity; an eligible deferred compensation plan of a state or local government, also known as a governmental 457 plan; a SIMPLE IRA plan; or a salary reduction SEP. The Saver's credit is also available for voluntary after-tax employee contributions to a tax-qualifi ed retirement plan or section 403(b) annuity.
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