Symbols

403(b) account, What is a 403(b) Plan?

403(b) plans:

Basics, 1. 403(b) Plan Basics

Benefits, What are the Benefits of Contributing to a 403(b) Plan?

Participation, Who Can Participate in a 403(b) Plan?

Self-employed ministers, Who Can Set Up a 403(b) Account?

What is a 403(b) plan?, What is a 403(b) Plan?

Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account?

A

After-tax contributions, How Can Contributions Be Made to My 403(b) Account?

Assistance (see Tax help)

B

Basics, 1. 403(b) Plan Basics

Benefits, What are the Benefits of Contributing to a 403(b) Plan?

C

Catch-up contributions, 6. Catch-Up Contributions

Chaplain, Ministers.

Church employees, 5. Ministers and Church Employees

Church employees:

Years of service, Changes to Years of Service

Comments on publication, Comments and suggestions.

Contributions, How Can Contributions Be Made to My 403(b) Account?

After-tax, How Can Contributions Be Made to My 403(b) Account?

Elective deferrals, How Can Contributions Be Made to My 403(b) Account?

Nonelective, How Can Contributions Be Made to My 403(b) Account?

Contributions:

Catch-up, 6. Catch-Up Contributions

Elective deferrals, Elective deferrals only.

Reporting, Do I Report Contributions on My Tax Return?

Correcting excess contributions, What Happens If I Have Excess Contributions?

Credit, for retirement savings contributions, 10. Retirement Savings Contributions Credit

D

Distributions, 8. Distributions and Rollovers, Distributions

Distributions:

10-year tax option, No Special 10-Year Tax Option

Deceased employees, Spouses of deceased employees.

Direct rollover, Direct rollovers of 403(b) plan distributions.

Eligible retirement plans, Eligible retirement plans.

Frozen deposit, Frozen deposits.

Gift tax, Gift Tax

Minimum required, Minimum Required Distributions

Qualified domestic relations order, Qualified Domestic Relations Order.

Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans.

Second rollover, Second rollover.

Transfers, Transfer of Interest in 403(b) Contract

Withholding, Withholding.

E

Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only.

Eligible employees, Eligible employees., Church employee.

Employer's annual work period, Employer's annual work period.

Excess contributions, 7. Excess Contributions

Excess contributions:

Correcting, What Happens If I Have Excess Contributions?

Determining, How Do I Know If I Have Excess Contributions?

Excess amounts, Excess Annual Addition

Excess deferrals, Excess Annual Addition

Excess elective deferral, Excess Elective Deferral

Excise tax, Excise Tax

Preventing, Preventing Excess Contributions

Excise tax:

Excess contributions, Excise Tax

Reporting requirement, Reporting requirement.

F

Free tax services, 11. How To Get Tax Help

Full time or part time, Years of Service

G

Gift tax, Gift Tax

H

Help (see Tax help)

I

Incidental life insurance, Cost of Incidental Life Insurance

Includible compensation, Includible Compensation

Includible compensation for your most recent year of service:

Definition, Definition.

Includible compensation:

403(b) plan, Changes to Includible Compensation

Figuring, Figuring Includible Compensation for Your Most Recent Year of Service

Foreign missionaries, Changes to Includible Compensation

Incidental life insurance, Cost of Incidental Life Insurance

Self-employed ministers, Changes to Includible Compensation

L

Limit on annual additions, 3. Limit on Annual Additions

Limit on elective deferrals, 4. Limit on Elective Deferrals

Limit on elective deferrals:

15-year rule, 15-Year Rule

Figuring, Figuring the Limit on Elective Deferrals

General limit, General Limit

M

MAC (see Maximum amount contributable)

Maximum amount contributable, 2. Maximum Amount Contributable (MAC)

Maximum amount contributable:

Components, Components of Your MAC

How to figure MAC, How Do I Figure My MAC?

When to figure MAC, When Should I Figure My MAC?

Minimum required distributions, Minimum Required Distributions

Ministers, Ministers., 5. Ministers and Church Employees

More information (see Tax help)

Most recent year of service, Most Recent Year of Service

Most recent year of service, figuring, Figuring Your Most Recent Year of Service

N

Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only.

P

Preventing excess contributions, Preventing Excess Contributions

Proposed regulations, Proposed Regulations

Publications (see Tax help)

Q

Qualified domestic relations order, Qualified Domestic Relations Order.

R

Reporting Contributions:

Self-employed ministers, Self-employed ministers.

Reporting contributions:

Chaplains, Chaplains.

Required distributions, Minimum Required Distributions

Retirement savings contributions credit, 10. Retirement Savings Contributions Credit

Rollovers, 8. Distributions and Rollovers, Tax-Free Rollovers

S

Salary reduction agreement, 4. Limit on Elective Deferrals

Self-employed ministers, Ministers., Who Can Set Up a 403(b) Account?, Self-employed minister., Self-employed ministers., Self-employed minister.

Suggestions for publication, Comments and suggestions.

T

Tax help, 11. How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Transfers, Transfer of Interest in 403(b) Contract

Transfers:

Direct-trustee-to-trustee, Direct trustee-to-trustee transfer.

Permissive service credit, Permissive service credit.

TTY/TDD information, 11. How To Get Tax Help

V

Voluntary deductible contributions, Voluntary deductible contributions.

W

What is a 403(b) plan?, What is a 403(b) Plan?

Y

Years of service, Years of Service

Years of service:

Church employees, Church employee., Changes to Years of Service

Definition, Definition

Employer's annual work period, Employer's annual work period.

Full time for part of the year, Full time for part of the year.

Full year of service, Full year of service.

Full-time employee for the full year, Full-Time Employee for the Full Year

Less than one year of total service, Less than one year of total service.

Other than full time for the full year, Other Than Full Time for the Full Year

Part time for the full year, Part time for the full year.

Part time for the part of the year, Part time for part of the year.

Self-employed minister, Changes to Years of Service

Total years of service, Total years of service.