51. Which one of the following plans cannot be established by a church? a) A Section 457(b) plan b) A Section 403(b) plan S2. Which one of the following plans uses an "unforeseeable emergency" criteria for hardship withdrawals? a) A Section 457(b) plan b) A Section 401(k) plan 53. In which type of the following plans is life insurance permitted as an investment? a) A SIMPLE IRA b) A SIMPLE 401(k) 54. Which one of the following plans provides for employee salary reduction contributions? a) A Section 401(k) plan b) A SEP IRA 55. Which one of the following plans is considered to be a type of profit sharing plan? a) A Section 403(b) plan b) A Section 401(k) plan 6. Which one of the following plans is considered to be a type of pension plan? a) A money purchase plan b) A stock bonus plan 57. ERISA asset protection may apply to which one of the following plans? a) A Section 403(b) plan b) A Roth IRA 58. Which one of the following plans or accounts provides for non-taxable earnings that are part of a "qualified distribution" a) A Roth IRA b) A traditional non-deductible IRA