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A Guide for Sponsors to the 403(b) Tax-Sheltered Annuity Plan (PDF)
Internal Revenue Service [IRS] 
May 23, 2006
6 pages. Excerpt: It is important to know the tax rules applicable to a 403(b) plan to: 1) help you comply with the tax law; and 2) help you ensure that your employees get the maximum benefit out of your 403(b) plans.
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