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Tax-Sheltered Annuity Plans (403(b) Plans)
For Employees of Public Schools and Certain Tax-Exempt Organizations
Table of Contents
[ Click for Index ]
Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans)
Important Changes for 2002
Important Changes for 2003
1. 403(b) Plan Basics
What is a 403(b) Plan?
What are the Benefits of Contributing to a 403(b) Plan?
Who Can Participate in a 403(b) Plan?
Who Can Set Up a 403(b) Account?
How Can Contributions Be Made to My 403(b) Account?
Do I Report Contributions on My Tax Return?
How Much Can Be Contributed to My 403(b) Account?
2. Maximum Amount Contributable (MAC)
Components of Your MAC
How Do I Figure My MAC?
When Should I Figure My MAC?
3. Limit on Annual Additions
Includible Compensation for Your Most Recent Year of Service
Most Recent Year of Service
Figuring Your Most Recent Year of Service
Cost of Incidental Life Insurance
Figuring Includible Compensation for Your Most Recent Year of Service
4. Limit on Elective Deferrals
Years of Service
Figuring Your Years of Service
Full-Time Employee for the Full Year
Other Than Full Time for the Full Year
Figuring the Limit on Elective Deferrals
Figuring Floyd's MAC
5. Ministers and Church Employees
Alternative Limit for Church Employees
Changes to Includible Compensation for Most Recent Year of Service
Changes to Includible Compensation
Changes to Years of Service
6. Catch-Up Contributions
7. Excess Contributions
Preventing Excess Contributions
How Do I Know If I Have Excess Contributions?
What Happens If I Have Excess Contributions?
Excess Annual Addition
Excess Elective Deferral
8. Distributions and Rollovers
Minimum Required Distributions
No Special 10-Year Tax Option
Transfer of Interest in 403(b) Contract
When Should I Figure MAC?
Figuring MAC for the Current Year
Checking the Previous Year's Contributions
10. Retirement Savings Contributions Credit
11. How To Get Tax Help
[ Click for Table of Contents ]
403(b) plans, Basics
403(b) plans, Participation
Church employees, Years of service
Correcting excess contributions
Credit, for retirement savings contributions
Distributions , Deceased employees
Distributions , Direct rollover
Distributions , Eligible retirement plans
Distributions , Frozen deposit
Distributions , Rollovers
Distributions , Second rollover
Distributions , Withholding
Distributions, 10-year tax option
Employer's annual work period
Excess contributions, Determining
Excess contributions, Excess deferrals, Excess amounts
Excess contributions, Excess elective deferral
Excise tax, Excess contributions
Excise tax, Form 5330
Full time or part time
Incidental life insurance
Includible compensation, Figuring
Includible compensation, General
Includible compensation, Self-employed ministers, 403(b) plan, Foreign missionaries
Limit on annual additions
Limit on elective deferrals
Limit on elective deferrals, 15-year rule
Limit on elective deferrals, Figuring
Limit on elective deferrals, General limit
Maximum amount contributable
Maximum amount contributable, Components
Maximum amount contributable, How to figure MAC
Maximum amount contributable, When to figure MAC
Most recent year of service
Most recent year of service, figuring
Preventing excess contributions
Qualified domestic relations order
Reporting contributions, Chaplains
Reporting Contributions, Self-employed ministers
Salary reduction agreement
Transfers , Direct-trustee-to-trustee
Transfers , Permissive service credit
Voluntary deductible contributions
What is a 403(b) plan?
Years of service
Years of service , Definition
Years of service , Less than one year of total service
Years of service , Part time for the full year
Years of service , Part time for the part of the year
Years of service , Total years of service
Years of service, Full time for part of the year
Years of service, Full year of service
Years of service, Full-time employee for the full year
Years of service, Other than full time for the full year