 IRS Office of Chief Counsel Advice Letter 0210014, FICA taxation of State Section 403(b) Plan |
| Description: IRS says contributions to a 403(b) contract made pursuant to a one-time irrevocable agreement between an employer and an employee are treated as made pursuant to a "salary reduction agreement," and therefore as subject to Social Security taxes under Internal Revenue Code section 3121(v). This holding would apply to tax-exempt organizations that maintain 403(b) programs, as well as to public schools and universities in situations in which the employer is subject to Social Security. Requires the free Adobe Acrobat Reader to view or print. |
Added on: Apr 13, 2002 Hits: 1598
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| Guidance on GUST Remedial Amendment Period (RAP") |
| Description: Special issue of Employee Plans News" discusses common issues in amendments and filings for GUST. (GUST is the term for the Uruguay Round Agreements Act |
Added on: Dec 31, 1969 Hits: 1887
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| Publication 571: Tax-Sheltered Annuity Plans-Web page version |
| Description: Updated December 2009, includes new rules for 2009 and 2010. This version can be used without special software. |
Added on: Oct 28, 2010 Hits: 1745
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| Publication 571: Tax-Sheltered Annuity Plans-PDF version |
| Description: Updated December 2009, includes new rules for 2009 and 2010. Requires the free Adobe Acrobat Reader to view or print. |
Added on: Oct 28, 2010 Hits: 1654
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| IRC 403(b)/457 Educational Outreach |
| Description: The Employee Plans Division of the Internal Revenue Service has created a diskette containing information for sponsors and practitioners of IRC 403(b) tax-sheltered annuities and 457 retirement plans which it distributes at benefits conferences, educational events, etc. This is the online version of that diskette. |
Added on: Oct 03, 2002 Hits: 1978
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| Frequently Asked Questions regarding Tax Sheltered Annuities |
| Description: IRS guidance on common areas of problems for 403(b) (tax-sheltered") annuities and custodial accounts maintained by governmental and tax-exempt organizations |
Added on: Oct 03, 2002 Hits: 1521
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| 403bwise Message Board |
| Description: Message board devoted to 403(b) plans. |
Added on: Sep 24, 2000 Hits: 2020 Rating: 10 (1 Vote)
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401(k), 403(b), 457, or Deemed IRA?  |
| Description: Comparison of pros and cons of different types of plans providing for employee tax-deferred contributions. |
Added on: Oct 09, 2004 Hits: 3669 Rating: 10 (3 Votes)
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| Internal Revenue Service ("IRS") Announcement 82-146 |
| Description: Announcement which exempted governmental and church plans from Form 5500 filing requirements. |
Added on: Oct 09, 2004 Hits: 2750
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| Church Plans Message Board |
| Description: |
Added on: Jan 22, 2004 Hits: 3573
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| 403(b) Examination Guidelines |
| Description: |
Added on: Oct 09, 2004 Hits: 3421 Rating: 10 (2 Votes)
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