Alaska Statutes
Article 5. Powers of Attorney.
Sec. 13.26.695. Definitions.

In AS 13.26.600 - 13.26.695,
(1) “benefits from government programs or civil or military service” means a benefit, a program, or assistance provided under a statute or regulation, including social security, Medicare, and Medicaid;
(2) “good faith” means honesty in fact;
(3) “incapacity” means inability of an individual to manage property or business affairs because the individual
(A) has an impairment in the ability to receive and evaluate information or make or communicate decisions even with the use of technological assistance; or
(B) is
(i) missing;
(ii) detained, including incarcerated in a penal system; or
(iii) outside the United States and unable to return;
(4) “retirement plan” means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including a plan or account under the following sections of 26 U.S.C. (Internal Revenue Code):
(A) an individual retirement account under 26 U.S.C. 408 (Internal Revenue Code), as amended;
(B) a Roth IRA under 26 U.S.C. 408A (Internal Revenue Code), as amended;
(C) an individual retirement account under 26 U.S.C. 408(q) (Internal Revenue Code), as amended;
(D) an annuity or custodial account under 26 U.S.C. 403(b) (Internal Revenue Code), as amended;
(E) a pension, profit-sharing, stock bonus, or other retirement plan qualified under 26 U.S.C. 401(a) (Internal Revenue Code), as amended;
(F) a plan under 26 U.S.C. 457(b) (Internal Revenue Code), as amended; and
(G) a nonqualified deferred compensation plan under 26 U.S.C. 409A (Internal Revenue Code), as amended.