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