What capital gains can I include for Maryland for the sale or exchange of assets held in a tax-advantaged retirement saving plan?
Include the sale or exchange of assets held in a cash or deferred arrangement plan under Internal Revenue Code (IRC) 401(k), a tax-sheltered annuity or custodial account under IRC 403(b), a deferred compensation plan under IRC 457(b), an individual retirement account or individual retirement annuity under IRC 458, a Roth individual retirement account under IRC 458A, a defined contribution plan, a defined benefit plan, or a similar retirement savings plan.