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

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

7 Pages Posted: 28 Sep 2009  

David A. Pratt

Albany Law School

Date Written: 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.

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

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: https://ssrn.com/abstract=1479661

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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