Symbols
- 403(b) account, What is a 403(b) Plan?
- 403(b) plans:
-
- Basics, 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, What's New for 2007, How Can Contributions Be Made to My 403(b) Account?
- Assistance (see Tax help)
B
- Basics, 403(b) Plan Basics
- Benefits, What are the Benefits of Contributing to a 403(b) Plan?
C
- Catch-up contributions, 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
- 90-24 transfer, 90-24 transfer.
- 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.
F
- Free tax services, 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, Limit on Annual Additions
- Limit on elective deferrals, 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, 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
- Missing children, Reminder
- 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.
- Nonspouse beneficiary, What's New for 2007, What's New for 2008
P
- Preventing excess contributions, Preventing Excess Contributions
- Proposed regulations, Finalized 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
- Retired public safety officer, What's New for 2007
- Retirement savings contributions credit, Retirement Savings Contributions Credit
- Rollovers, Distributions and Rollovers, Tax-Free Rollovers
- Roth contribution program, Roth contribution program.
S
- Salary reduction agreement, 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, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Transfers, Transfer of Interest in 403(b) Contract
-
- 90-24 transfer, 90-24 transfer.
- Conservatorship, Tax-free transfers for certain cash distributions.
- Insolvency, Tax-free transfers for certain cash distributions.
- Transfers:
-
- Direct-trustee-to-trustee, Direct trustee-to-trustee transfer.
- Permissive service credit, Permissive service credit.
- TTY/TDD information, 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 1 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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