403(b) Contributions for Foreign Missionaries

[Ellie Lowder]

I looked at Code Section 72(f), and still am not sure how contributions to a 403(B)(1) will be treated. Do those contributions form a cost basis in the contract - e.g., go in tax deferred and come out not taxed? Does it make a difference whether the contributionsa are voluntary salary deferrals, or employer contributions? Yep, I should understand the Code - but, in this case, am getting tangled up in the language, and am being asked questions about 403(B) for foreign missionaries for the first time! Thanks for your help.