Section 403(b) arrangements / Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania.

Section 403(b) plans <may 5, 2010>-2018
Tax-deferred annuities--section 403(b) 1999-2010

Arlington, VA : Tax Management, [1999]-

1 online resource.

Updated irregularly

Tax management portfolios ; 388-7th.

" ... 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, <may 5, 2010>.
Published: Washington, D.C., 1999-2007.

Includes bibliographical references.

Mode of access: World Wide Web.

Description based on contents viewed on August 9, 2018; title from description page.

www

Print version: Hughes, Jon C., 1971- Section 403(b) arrangements. Arlington, VA : Tax Management, [2018]-

BNA Premier package.

English

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