Retirement Plan Relationship Manager ERISA Services, Inc. |
Benefit Associates, Inc. |
Prime Pensions, Inc. |
Nova 401(k) Associates |
United 401(k) Plans, Inc. |
Carpenter Morse Group |
Nicholas Pension Consultants |
Compass Retirement Consulting Group, Inc. |
DPS Retirement Plan Consultant EPIC Retirement Plan Services |
Retirement Plan Legal Specialist Pentegra |
Bates & Company |
Trucker Huss, A Professional Corporation |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Central Pension Fund of the IUOE |
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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