Abstract

http://ssrn.com/abstract=1479661
 


 



Focus on...Tax-Sheltered Annuity Plans Under Code Section 403(b): Part 1 - General Rules and Limitations on Contributions


David A. Pratt


Albany Law School

1995

Journal of Pension Benefits, Vol. 2, No. 2, p. 49, Winter 1995

Abstract:     
Subject to a complex set of rules, tax-sheltered annuity plans (TSAs) have recently come under increased scrutiny by the IRS. This outline of the general rules and limitations on contributions for TSAs will help benefits managers ensure that their plans are in compliance with the byzantine regulations that govern them.

Number of Pages in PDF File: 7

Keywords: Tax-sheltered annuity plans, Section 403(b), contributions

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Date posted: September 28, 2009  

Suggested Citation

Pratt, David A., Focus on...Tax-Sheltered Annuity Plans Under Code Section 403(b): Part 1 - General Rules and Limitations on Contributions (1995). Journal of Pension Benefits, Vol. 2, No. 2, p. 49, Winter 1995. Available at SSRN: http://ssrn.com/abstract=1479661

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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