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Text of Temporary 403(b) Regulations Defining 'Salary Reduction Arrangement' for FICA Tax Purposes (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 15, 2004
8 pages. Excerpt: [T]his temporary regulation explicitly provides that the term 'salary reduction agreement' [for FICA tax purposes] includes a plan or arrangement whereby a payment will be made if the employee elects to reduce his or her compensation pursuant to a one-time irrevocable election made at or before the time of initial eligibility to participate in such plan or arrangement (or pursuant to a similar arrangement involving a one-time irrevocable election).
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