Abstract

http://ssrn.com/abstract=1521683
 


 



Very Serious Business: Sense and Nonsense Under Section 403(b) of the Internal Revenue Code of 1986


David A. Pratt


Albany Law School

1996

Albany Law Review, Vol. 59, No. 4, p. 1197, 1996

Abstract:     
Section 403(b) of the Internal Revenue Code provides a special type of retirement arrangement, available only to certain tax-exempt and governmental employers, that is widely used by public school, colleges and hospitals. The article describes the evolution of, and the rules under, section 403(b), contrasts its provisions with those applicable to qualified plans, with particular reference to 401(k) plans, and suggests reforms to these rules.

Number of Pages in PDF File: 96

Keywords: Section 403(b), Internal Revenue Code, retirement, tax-exempt, governmental employers, 401(k) plans

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Date posted: December 12, 2009  

Suggested Citation

Pratt, David A., Very Serious Business: Sense and Nonsense Under Section 403(b) of the Internal Revenue Code of 1986 (1996). Albany Law Review, Vol. 59, No. 4, p. 1197, 1996. Available at SSRN: http://ssrn.com/abstract=1521683

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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