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Using benefit limits or annual contribution limits, start date of the plan, subject to discrimination, limitation on plan investment, creditor protection, risk of investment, favorability to older/younger employee, plan insurance, annual addition limits/annual deferral limits, 50+ catchup, vesting schedule, ADP/ACP testing, and tax treatment of contributions and distributions (both qualified and unqualified), differentiate between the following pairs (differences and some similarities):
- Cash balance plan and a money purchase benefit plan
- Traditional 401k plan and Traditional 1RA plan
- Traditional IRA and Roth IRA
- Roth 401k and Roth IRA
- SIMPLE 401K and SIMPLE IRA
- Keogh plan and 403(b) plan
- SAREP plan and 457 Plan
- Age-weighted profit Sharing plan and New comparability plan
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