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IRS Issues Proposed Rules Modifying 40 Years of Code Section 403(b) Guidance  


Author:  Ben F. Wells.; Mellissa K. Rundus.


Source: Volume 22, Number 03, Spring 2005 , pp.263-275(13)




Journal of Taxation of Investments

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Abstract: 

Section 403(b) was enacted as part of the Internal Revenue Code in 1958. It applies to contributions to certain tax-deferred annuity contracts maintained by public educational institutions and other tax-exempt organizations. Section 403(b) also regulates contributions to a custodial account that is treated as an annuity contract under Section 403(b)(7), or a church retirement income account which is treated as an annuity contract under Section 403(b)(9). (All of these arrangements will be referred to in this article as “Section 403(b) Plans”).

Keywords: 

Affiliations:  1: Dinsmore & Shohl LLP; 2: Dinsmore & Shohl LLP.

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