12/29/2004: Overview: The IRS Proposed 403(b) Rules (Watson Wyatt Worldwide)
Excerpt: "The IRS has proposed the first comprehensive guidance under section 403(b) in 40 years. 403(b) plans involve retirement annuity contracts and mutual fund custodial accounts for employees of 501(c)(3) tax-exempt organizations and public educational organizations, and retirement income accounts established or maintained by churches or church-affiliated organizations."
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