Which of the following qualified plans is an employer-sponsored IRA?

A key-employee plan is not an IRA but rather a non-qualified deferred compensation plan that is designed to provide retirement benefits to select employees considered key to the company's success. These plans do not fall under the same structures or tax advantages as employer-sponsored IRAs.

Tax-Sheltered Annuities (TSAs), often referred to as 403(b) plans, are retirement plans available for employees of certain tax-exempt organizations. While they provide tax advantages, they are not classified as employer-sponsored IRAs but rather as another type of retirement savings plan.

Deferred compensation plans are agreements between an employer and an employee to pay a portion of an employee's compensation at a later date. These plans do not involve IRAs and are not considered employer-sponsored retirement accounts, as contributions and benefits are typically tied to individual agreements rather than standardized plans.