Publication 571 (3/2006), Tax-Sheltered Annuity Plans (403(b) Plans)

Publication 571,
Tax-Sheltered Annuity Plans (403(b) Plans)

For Employees of Public Schools and Certain Tax-Exempt Organizations

Revised: 3/2006

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Publication 571 - Introductory Material
1. 403(b) Plan Basics
2. Maximum Amount Contributable (MAC)
3. Limit on Annual Additions
- Ministers and church employees.
- Includible Compensation for Your Most Recent Year of Service
  - Most Recent Year of Service
  - Includible Compensation
4. Limit on Elective Deferrals
5. Ministers and Church Employees
- Alternative Limit for Church Employees
- Changes to Includible Compensation for Most Recent Year of Service
  - Changes to Includible Compensation
  - Changes to Years of Service
6. Catch-Up Contributions
7. Excess Contributions
8. Distributions and Rollovers
9. Worksheets
- When Should I Figure MAC?
10. Retirement Savings Contributions Credit
11. How To Get Tax Help
Index

Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans)

For Employees of Public Schools and Certain Tax-Exempt Organizations

Publication 571,
Tax-Sheltered Annuity Plans (403(b) Plans)