It depends what type of plan they are contributing to:
Contributions you make to the following plans are eligible:
- Traditional or Roth IRA
- SEP or SIMPLE IRA
- 401(k), including designated Roth 401(k)
- 403(b), including designated Roth 403(b)
- Salary reduction SEP
- Governmental 457 plan
- Section 501(c)(18) plan
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