Which of the following is a type of retirement plan?

The 401(k) plan is a type of retirement plan specifically designed to help individuals save for retirement while providing tax advantages. This plan allows employees to contribute a portion of their salary to an account that can grow tax-deferred until retirement. Employers often match contributions up to a certain percentage, enhancing the savings potential for the employee. The funds accumulated in a 401(k) can be invested in various options, such as stocks, bonds, or mutual funds, depending on the plan's provisions.

In contrast, a Health Savings Account (HSA) is primarily intended to save for medical expenses and has different tax implications and purposes. A current account is a bank account meant for daily transactions and does not offer the same retirement savings benefits. Lastly, a regular savings account is used for saving money but typically does not provide the specific tax advantages or investment growth potential associated with a structured retirement plan like the 401(k). Thus, the 401(k) plan stands out as a recognized vehicle explicitly designed for retirement savings.