47.16. For the purposes of section 47.15, a salary deferral arrangement does not include(a) a registered pension plan,
(b) a disability or income maintenance insurance plan under a policy with an insurance corporation,
(c) a deferred profit sharing plan,
(d) a profit sharing plan,
(e) an employee trust,
(f) a group sickness or accident insurance plan,
(g) a supplementary unemployment benefit plan,
(h) a trust described in paragraph m of section 998,
(i) a plan or arrangement the sole purpose of which is to provide education or training for employees of an employer to improve their work or work-related skills and abilities,
(j) a plan or arrangement established for the purpose of deferring the salary or wages of a professional athlete for the services of the athlete as such with a team that participates in a league having regularly scheduled games,
(k) a plan or arrangement under which an individual has a right to receive a bonus or similar payment in respect of services rendered by the individual in a taxation year to be paid within three years following the end of the year, or
(l) a prescribed plan or arrangement.