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Chief Counsel Advice Letter 200210014 (March 8, 2002): 403(b) Contributions Pursuant to a One-Time Election Are Subject to FICA (PDF)
Chief Counsel, Internal Revenue Service [IRS] 
Apr. 23, 2002
In Chief Counsel Advice Letter 200210014 (March 8, 2002), an employee could make a one-time irrevocable election as to whether to have contributions made to a 403(b) contract. If so, the employee's wages would be subject to reduction by the amount of the contribution. Based on IRC section 402, the taxpayer argued that the contributions should not be treated as elective, and therefore should not be subject to FICA. IRS Chief Counsel's Office disagreed, holding that the contributions were subject to FICA.
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