Tax-Sheltered Annuity Plans (403(b) Plans)

Table of Contents

For Employees of Public Schools and Certain Tax-Exempt Organizations

(Rev. January 2002)

• Important Changes for 2001
• Important Changes for 2002
• Important Reminders
• Introduction
• Topics and Useful Items
• Chapter 1 - 403(b) Plan Basics
• Chapter 2 - Maximum Amount Contributable (MAC) for 2001
• Chapter 3 - Maximum Exclusion Allowance (MEA)
• Chapter 4 - Limit on Annual Additions for 2001
• Chapter 5 - Limit on Elective Deferrals
• Chapter 6 - Alternative Limits on Annual Additions
• Chapter 7 - Ministers and Church Employees
• Chapter 8 - Contributing to Both a 403(b) Plan and a 457 Plan
• Chapter 9 - Figuring MAC for 2002
• Chapter 10 - Catch-Up Contributions
• Chapter 11 - Excess Contributions
• Chapter 12 - Distributions and Rollovers
• Chapter 13 - Worksheets
• Chapter 14 - How To Get Tax Help

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