403(b) and payroll deductions

[Guest danderson_cifs]

This may be a dumb question - but when you say that 403(b) deductions are deducted pre-tax - does this include withholding, social security and medicare? Or just withholding?

[wmyer]

Federal withholding, and usually state withholding (depends which state).

[Guest danderson_cifs]

Can you direct me to a specific ruling on this? I am sorry but need to see in writing....

Thanks

[Guest Mike Melnick]

See IRC Section 3121(v)(1)(A), which is part of the definition of wages for FICA purposes. It states that elective contributions under 401(k) are not excluded from the definition of wages.