specified plan or arrangement
(4) Specified plan or arrangement For purposes of this subsection, the term “specified plan or arrangement” means any plan, account, or arrangement described in section 220, 223, 401(a), 403(a), 403(b), 408, 408A, 529, 529A, or 530 of title 26, or any employee benefit or compensation plan or arrangement, including a plan that is subject to title I of the Employee Retirement Income Security Act of 1974 [ 29 U.S.C. 1001 et seq.], or any prepaid tuition program offered by a State.