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Section 403(b) arrangements

Author: Jon C Hughes; James Olson; David E Kenty; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [1999]-
Series: Tax management portfolios, 388-7th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... examines the three varieties of [section] 403(b) arrangements available under the I.R.C. (i.e., annuity contracts, custodial accounts, and church-maintained retirement income plans). Although often used as retirement plans for employees of public schools (including employees of state colleges and universities), hospitals, and other tax-exempt organizations, [section] 403(b) arrangements may also be used by  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Hughes, Jon C., 1971-
Section 403(b) arrangements.
Arlington, VA : Tax Management, [2018]-
(OCoLC)1047960730
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Jon C Hughes; James Olson; David E Kenty; Tax Management Inc.,
OCLC Number: 60326422
Notes: Authors: David E. Kenty and Jon C. Hughes, .
Published: Washington, D.C., 1999-2007.
Description: 1 online resource
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Eligibility for section 403(b) arrangements --
Funding section 403(b) arrangements --
Requirements for section 403(b) arrangements --
Tax Incentives --
Distributions --
Correction of section 403(b) arrangement compliance failures --
Working papers.
Series Title: Tax management portfolios, 388-7th.
Responsibility: Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania.

Abstract:

" ... examines the three varieties of [section] 403(b) arrangements available under the I.R.C. (i.e., annuity contracts, custodial accounts, and church-maintained retirement income plans). Although often used as retirement plans for employees of public schools (including employees of state colleges and universities), hospitals, and other tax-exempt organizations, [section] 403(b) arrangements may also be used by individual employees of these organizations as an advantageous means of saving for retirement on a tax-sheltered basis. Thus, in addition to focusing on the complex rules limiting the contributions that may be excluded, or deducted, from an eligible employee's gross income, the Portfolio identifies the employees who are eligible for [section] 403(b) arrangements, discusses the different arrangements, the applicable tax and ERISA rules, including the distribution rules and tax incentives, and how errors can be corrected."

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