Table of Contents

• Publication 571 - Introductory Material
  • What's New for 2008
  • What's New for 2009
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• 1.   403(b) Plan Basics
  • What is a 403(b) Plan?
  • What Are the Benefits of Contributing to a 403(b) Plan?
    • Excluded.
    • Deducted.
  • Who Can Participate in a 403(b) Plan?
    • Ministers.
  • Who Can Set Up a 403(b) Account?
  • How Can Contributions Be Made to My 403(b) Account?
  • Do I Report Contributions on My Tax Return?
  • How Much Can Be Contributed to My 403(b) Account?
• 2.   Maximum Amount Contributable (MAC)
  • Components of Your MAC
  • How Do I Figure My MAC?
    • Elective deferrals only.
    • Nonelective contributions only.
    • Elective deferrals and nonelective contributions.
  • When Should I Figure My 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
  • Excess elective deferrals.
  • General Limit
  • 15-Year Rule
    • Years of Service
  • Figuring the Limit on Elective Deferrals
    • Example
• 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
  • Preventing Excess Contributions
  • How Do I Know If I Have Excess Contributions?
  • What Happens If I Have Excess Contributions?
    • Excess Annual Addition
    • Excess Elective Deferral
• 8.   Distributions and Rollovers
  • Distributions
    • Minimum Required Distributions
    • No Special 10-Year Tax Option
  • Transfer of Interest in 403(b) Contract
    • After-tax contributions.
    • Permissive service credit.
  • Tax-Free Rollovers
    • Hardship exception to rollover rules.
    • Eligible retirement plans.
    • Nonqualifying distributions.
    • Second rollover.
  • Gift Tax
• 9.   Worksheets
  • When Should I Figure MAC?
    • Figuring MAC for the Current Year
    • Checking the Previous Year's Contributions
    • Available Worksheets
• 10.   Retirement Savings Contributions Credit
  • Full-time student.
  • Adjusted gross income.
  • Distributions received by spouse.
  • Testing period.
• 11.   How To Get Tax Help
  • Low Income Taxpayer Clinics (LITCs).
• Publication 571 - Additional Material
• Index