Most National Education Association (NEA) members are covered by a type of retirement plan called a defined benefit pension plan, which provides a specific benefit periodically throughout an employee's retirement. This report provides an overview of the federal tax rules relating to the different types of retirement plans, savings plans, health plans, and dependent care plans that are available to members of the National Education Association. It describes how defined benefit pension plans work, what special tax advantages are available, and what restrictions apply. This report also describes in the same manner several other types of retirement and savings plans that may function as effective supplements to defined benefit pension plans, or as an employer's only purchased plan. The appendix to this report provides basic information with respect to state income tax rules applicable to employee benefit plans. (LAP)