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Retirement Plan Relationship Manager ERISA Services, Inc.
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Benefit Associates, Inc.
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Prime Pensions, Inc.
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Nova 401(k) Associates
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United 401(k) Plans, Inc.
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Carpenter Morse Group
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Nicholas Pension Consultants
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Compass Retirement Consulting Group, Inc.
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DPS Retirement Plan Consultant EPIC Retirement Plan Services
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Retirement Plan Legal Specialist Pentegra
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Bates & Company
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Trucker Huss, A Professional Corporation
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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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Central Pension Fund of the IUOE
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Central Pension Fund of the IUOE
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| Text of Temporary 403(b) Regulations Defining 'Salary Reduction Arrangement' for FICA Tax Purposes (PDF) Internal Revenue Service [IRS]  [Official Guidance] Nov. 15, 2004 8 pages. Excerpt: [T]his temporary regulation explicitly provides that the term 'salary reduction agreement' [for FICA tax purposes] includes a plan or arrangement whereby a payment will be made if the employee elects to reduce his or her compensation pursuant to a one-time irrevocable election made at or before the time of initial eligibility to participate in such plan or arrangement (or pursuant to a similar arrangement involving a one-time irrevocable election). |
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