Section 49A-215 - Retirement plans(a) In this section, "retirement plan" means a plan or account created by an employer, the principal, or another individual to provide qualified or nonqualified retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including, but not limited to, a plan or account under the following sections of the Internal Revenue Code: (1) An individual retirement account under Internal Revenue Code § 408, 26 U.S.C. § 408, as amended;(2) A Roth individual retirement account under Internal Revenue Code § 408A, 26 U.S.C. § 408A, as amended;(3) A deemed individual retirement account under Internal Revenue Code § 408(q), 26 U.S.C. § 408(q), as amended;(4) An annuity or mutual fund custodial account under Internal Revenue Code § 403(b), 26 U.S.C. § 403(b), as amended;(5) A pension, profit-sharing, stock bonus, or other retirement plan qualified under Internal Revenue Code § 401(a), 26 U.S.C. § 401(a), as amended;(6) A plan under Internal Revenue Code § 457(b), 26 U.S.C. § 457(b), as amended;(7) A nonqualified deferred compensation plan under Internal Revenue Code § 409A, 26 U.S.C. § 409A, as amended; and(8) A plan under an Internal Revenue Code section which did not exist at the time the personal power of attorney was executed.(b) Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to retirement plans authorizes the agent to:(1) Select the form and timing of payments under a retirement plan and withdraw benefits from a plan;(2) Make a rollover, including a direct trustee-to-trustee rollover, of benefits from one retirement plan to another;(3) Establish a retirement plan in the principal's name;(4) Make contributions to a retirement plan;(5) Exercise investment powers available under a retirement plan; and(6) Borrow from, sell assets to, or purchase assets from a retirement plan. 77 Del. Laws, c. 467, § 4.;