For purposes of paragraph (1), the term “specified tax deferred account” means an individual retirement plan (as defined in section
7701
(a)(37)) other than any arrangement described in subsection (k) or (p) of section
408, a qualified tuition program (as defined in section
529), a Coverdell education savings account (as defined in section
530), a health savings account (as defined in section
223), and an Archer MSA (as defined in section
220).