Chuck is 65 year old and started receiving his pension in May 2017. Chuck contributed to his pension plan (after tax dollars) over the years of his employment. Chuck wants to use the simplified method to determine is tax-free portion of the pension. Which of the following pension or annuity plans would not allow him to use the simple method?

a) 403 (b) 

b) Private annuity 

c) Qualified employee plan 

d) Qualified employee annuity