To (B) or Not to (B): Is that the Question? Twenty-First Century Schizoid Plans Under Section 403(B) of the Internal Revenue Code
David A. Pratt
Albany Law School
December 1, 2009
Albany Law Review, Vol. 73, p. 139, 2009
Albany Law School Research Paper No. 25
The year 2008 marked the 50th anniversary of the enactment of Section 403(b) of the Internal Revenue Code, which provides a special type of tax favored retirement arrangement available to certain employers. Revisiting a previous article by the same author, this article provides a comprehensive review of the rules governing 403(b) plans, as well as recent developments in the rules' application. Topics covered include: important 403(b) plan rules; the major remaining differences between 403(b) plans and qualified plans; reform proposals; and whether the retention of section 403(b) plans can be justified on policy (as opposed to historical) grounds.
Number of Pages in PDF File: 105
Keywords: Section 403(b), Internal Revenue Code, Qualified Plans, Retirement
JEL Classification: M44Accepted Paper Series
Date posted: February 5, 2010
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