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IRS Issues Long-Awaited Guidance on 403(b) Annuities for Tax-Exempt Organizations
McDermott Will & EmeryLink to more items from this source
Nov. 19, 2004
Excerpt: On November 16, 2004, the IRS issued comprehensive proposed regulations applying to tax-sheltered annuities (also known as 403(b) annuities or tax-deferred annuities). This type of benefit is available only to employees of organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and to employees of public educational institutions.

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