| Pub. 571, Tax-Sheltered Annuity Plans (403(b) Plans) |
2005 Tax Year |
Index
C
- Catch-up contributions, What's New for 2005, What's New for 2006, Catch-Up Contributions
- Chaplain, Ministers.
- Church employees, 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, 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, Retirement Savings Contributions Credit
D
- Distributions, 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
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, 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.
M
- MAC (see Maximum amount contributable)
- Maximum amount contributable, 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., 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
R
- Reporting Contributions:
-
- Self-employed ministers, Self-employed ministers.
- Reporting contributions:
-
- Chaplains, Chaplains.
- Required distributions, Minimum Required Distributions
- Retirement savings contributions credit, Retirement Savings Contributions Credit
- Rollovers, Distributions and Rollovers, Tax-Free Rollovers
- Roth contribution program, What's New for 2006, Roth contribution program.
-
- Elective deferrals, What's New for 2006
- Qualified distributions, What's New for 2006
- Rollovers, What's New for 2006
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.
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