Ordered that the judgment is affirmed insofar as appealed from, with costs.
The appellant's contention that the individual retirement account that he deposited with the defendant Dime Savings Bank of New York is exempt from an application to satisfy a money judgment pursuant to CPLR 5205 (c) (2) is without merit. While the account apparently was created as a result of a rollover from a corporate retirement plan in conformity with 26 U.S.C. § 408 (d) (3), it does not constitute "either a Keogh (HR-10), retirement or other plan established by a corporation" (CPLR 5205 [c] [2]), and therefore is not entitled to the protection of CPLR 5205 (see, European Am. Bank Trust Co. v. H. Frenkel, Ltd., 147 Misc.2d 423, 424; see also, Long Is. Jewish Hillside Med. Ctr. v Prendergast, 134 Misc.2d 93; Matter of Abrahams v. New York State Tax Commn., 131 Misc.2d 594; Annotation, Employee Retirement Pension Benefits as Exempt from Garnishment, Attachment, Levy, Execution, or Similar Proceedings, 93 ALR3d 711; 6 Weinstein-Korn-Miller, N.Y. Civ Prac ¶ 5205.22a).
We have considered the appellant's remaining contentions and find them to be unpreserved for appellate review and, in any event, without merit. Rosenblatt, J.P., Lawrence, Altman and Goldstein, JJ., concur.