Not an expert. But, my reading of (j) restricts the reading of (ii) and (B) to 401(a) plans.
My original question was regarding a standard employer pension plan (I know - rare anymore). I have a 401(k) plan as well.
But, I came to the conclusion a 401(a) is a bit different. Per Wikipedia, they are typically: "available to some employees of the government, educational institutions, and non-profits"
https://en.wikipedia.org/wiki/401%28a%29
In addition my pensions were built while I was in CA and as far as I know if they were not taxed by the Feds they also were not taxed by the State.
My conclusion was that I did not qualify for this Utah deduction.
