smm Posted September 16, 2010 Report Share Posted September 16, 2010 Hello - For 403(b) purposes, compensation under 415 is defined as "includible comepsnation". Includible compensation for ministers is in turn, defined in the 403(b) regulations as earned income under 401(c0(2). That section refers to 1402 which in in subsection 8, includes the housing allowance. This is inconsistent with everything else that I have read, including the 2001 plr (which was issued before the change by EGTRRA) and is discussed on another thread. Can anyone confirm if I am reading this correctly/incorrectly? Thanks. Link to comment Share on other sites More sharing options...
dcoderre Posted February 24, 2011 Report Share Posted February 24, 2011 The IRS does not consider it part of 415 comp according to PLR 200135045. Link to comment Share on other sites More sharing options...
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