Transcription of I. SECTION 403(b) TAX-SHELTERED ANNUITY …
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1995 EO CPE Text I. SECTION 403(b) TAX-SHELTERED ANNUITY ARRANGEMENTS. by Ron Hallsten and Bob Architect 1. Introduction This chapter describes the rules pertaining to Internal Revenue Code 403(b). plans or arrangements ("403(b) plans"). SECTION 1 provides a technical overview, historical background, and description of 403(b) plans. SECTION 2 discusses the types of employers eligible to maintain a 403(b) plan. SECTION 3 describes the various funding vehicles for 403(b) plans. SECTION 4 addresses the requirements of salary reduction contributions. SECTION 5 addresses the contribution limits applicable to 403(b) plans. SECTION 6 discusses the applicable nondiscrimination rules. Finally, Sections 7 through 9 address distributions from a 403(b) plan.
Dec 31, 1988 · I. SECTION 403(b) TAX-SHELTERED ANNUITY ARRANGEMENTS by Ron Hallsten and Bob Architect 1. Introduction This chapter describes the rules pertaining to Internal Revenue Code 403(b)
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