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
Journal of Pension Benefits, Vol. 2, No. 2, p. 49, Winter 1995
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
Date posted: September 28, 2009