Match the Descriptions with Their Terms

Match the descriptions with their terms:
-An IRA _________________ involves placing assets formerly held in an IRA or in an employer sponsored retirement plan into a new IRA.

A) 401(k) plan
B) Allocated plans
C) defined benefit plan
D) defined contribution plan
E) Keogh plans
F) lump-sum distribution option
G) Mandatory retirement age
H) normal retirement age
I) Permitted disparity
J) Qualified plans
K) rollover
L) Section 403(b) plans
M) Unallocated plans