" ... examines the three varieties of [section] 403(b) arrangements available under the I.R.C. (i.e., annuity contracts, custodial accounts, and church-maintained retirement income plans). Although often used as retirement plans for employees of public schools (including employees of state colleges and universities), hospitals, and other tax-exempt organizations, [section] 403(b) arrangements may also be used by individual employees of these organizations as an advantageous means of saving for retirement on a tax-sheltered basis. Thus, in addition to focusing on the complex rules limiting the contributions that may be excluded, or deducted, from an eligible employee's gross income, the Portfolio identifies the employees who are eligible for [section] 403(b) arrangements, discusses the different arrangements, the applicable tax and ERISA rules, including the distribution rules and tax incentives, and how errors can be corrected."
Authors: David E. Kenty and Jon C. Hughes, . Published: Washington, D.C., 1999-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Eligibility for section 403(b) arrangements Funding section 403(b) arrangements Requirements for section 403(b) arrangements Tax Incentives Distributions Correction of section 403(b) arrangement compliance failures Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 9, 2018; title from description page.
Available in Other Form
Print version: Hughes, Jon C., 1971- Section 403(b) arrangements. Arlington, VA : Tax Management, -