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Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans)

• Important Changes for 2001
• Important Changes for 2002
• Important Reminders
• 403(b) Plan Basics
  • What is a 403(b) Plan?
    • What are the Benefits of Contributing to a 403(b) Plan?

  • Who Can Participate in a 403(b) Plan?
  • Who Can Set Up a 403(b) Account?
  • How Can Contributions Be Made to My 403(b) Account?
  • Do I Report Contributions on My Tax Return?
  • How Much Can Be Contributed to My 403(b) Account?

• Maximum Amount Contributable (MAC) for 2001
  • Components of Your MAC
  • How Do I Figure My MAC?
  • When Should I Figure My MAC?

• Maximum Exclusion Allowance (MEA)
  • Years of Service
    • Definition
    • Figuring Your Years of Service
      • Full-Time Employee for the Full Year
      • Other Than Full Time for the Full Year

  • Includible Compensation for Your Most Recent Year of Service
    • Most Recent Year of Service
      • Figuring Your Most Recent Year of Service

    • Includible Compensation
      • Cost of Incidental Life Insurance
      • Figuring Includible Compensation for Your Most Recent Year of Service

  • Amounts Previously Excludable
  • Figuring MEA for 2001
    • Example
      • Figuring Jerry's MAC

• Limit on Annual Additions for 2001
  • Figuring the Limit on Annual Additions
    • Example
      • Figuring Jerry's MAC

• Limit on Elective Deferrals
  • Important Changes for 2002
  • General Limit
  • 15-Year Rule
  • Figuring the Limit on Elective Deferrals
    • Example
      • Figuring Jerry's MAC

• Alternative Limits on Annual Additions
  • Who is Eligible to Use an Alternative Limit
  • Year of Separation From Service Limit
  • Any Year Limit
  • Overall Limit
  • How To Elect an Alternative Limit

• Ministers and Church Employees
  • Maximum Exclusion Allowance (MEA)
    • Changes to Includible Compensation
    • Changes to Years of Service

  • Limit on Annual Additions

• Contributing to Both a 403(b) Plan and a 457 Plan
  • Contribution Limits
    • General Limit
      • Includible Compensation

    • Catch-Up Limit

  • Excess 457 Contributions

• Figuring MAC for 2002
  • Maximum Amount Contributable (MAC)
    • Limit on Annual Additions
      • Includible Compensation for Your Most Recent Year of Service

    • Limit on Elective Deferrals
    • Example

  • Ministers and Church Employees
  • Contributions to Both a 403(b) Plan and a 457 Plan

• Catch-Up Contributions
• Excess Contributions
  • Preventing Excess Contributions
  • How Do I Know If I Have Excess Contributions?
  • What Happens If I Have Excess Contributions?
    • Excess Amount
    • Excess Deferral
    • Excise Taxes

• Distributions and Rollovers
  • Important Changes for 2002
  • Distributions
    • Minimum Required Distributions
    • No Special 10-Year Tax Option

  • Transfer of Interest in 403(b) Contract
  • Tax-Free Rollovers
  • Gift Tax

• Worksheets
  • Figuring MAC
    • When Should I Figure MAC?
      • Figuring MAC for the Current Year
      • Checking the Previous Year's Contributions
      • Available Worksheets

• How To Get Tax Help

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Index

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A

• Alternative limits on annual additions, Any year limit
• Alternative limits on annual additions, Any year limit, Year of separation from service limit, Overall limit
• Alternative limits on annual additions, Electing
• Alternative limits on annual additions, Electing
• Alternative limits on annual additions, Eligibility
• Alternative limits on annual additions, Year of separation from service limit
• Amounts previously excludable
• Amounts previously excludable

C

• Church employees
• Church employees
• Church employees , Minimum exclusion allowance , Foreign missionary
• Church employees, Foreign missionary
• Church employees, Years of service
• Church employees, Years of service, Minimum exclusion allowance
• Contributing to a 403(b) plan and a 457 plan
• Contributing to a 403(b) plan and a 457 plan
• Contributing to a 403(b) plan and a 457 plan
• Contributions

D

• Distributions
• Distributions , Deceased employees
• Distributions , Eligible retirement plans
• Distributions , Frozen deposit
• Distributions , Qualified domestic relations order
• Distributions , Rollover
• Distributions , Rollovers
• Distributions , Second rollover
• Distributions , Withholding
• Distributions, 10-year tax option
• Distributions, Rollovers

E

• Eligible employees
• Excess contributions
• Excess contributions
• Excess contributions, 457 plan
• Excess contributions, Excess deferrals, Excess amounts
• Excess contributions, Preventing
• Excise taxes, Excess contributions
• Excise taxes, Form 5330

F

• Foreign missionary

G

• Gift tax

I

• Incidental life insurance
• Includible compensation
• Includible compensation, 457 plan
• Includible compensation, Most recent year of service, 403(b) plan
• Includible compensation, Self-employed ministers, 403(b) plan, Foreign missionaries

L

• Limit on annual additions , Limit for 2002
• Limit on annual additions, Church employees
• Limit on annual additions, Compensation
• Limit on annual additions, Compensation
• Limit on annual additions, Example
• Limit on annual additions, Figuring
• Limit on annual additions, General rule
• Limit on elective deferrals
• Limit on elective deferrals
• Limit on elective deferrals , General limit
• Limit on elective deferrals, 15-year rule
• Limit on elective deferrals, Example
• Limit on elective deferrals, Figuring
• Limit on elective deferrals, General limit

M

• Maximum amount contributable , Figuring MAC
• Maximum amount contributable, Components
• Maximum amount contributable, Figuring MAC
• Maximum amount contributable, Figuring MAC
• Maximum amount contributable, Figuring MAC
• Maximum exclusion allowance, Example, Figuring
• Maximum exclusion allowance, Figuring
• Maximum exclusion allowance, Includible compensation
• MEA ( See Maximum exclusion allowance )
• Ministers
• Most recent year of service
• Most recent year of service
• Most recent year of service

N

• Nonelective contributions
• Nonelective contributions
• Nonelective contributions
• Nonelective contributions

O

• Overall limit

P

• Plans, 403(b), 457
• Plans, 403(b), Benefits
• Plans, 403(b), Participation, Contributions, Reporting
• Plans, 457, Catch-up limit, Normal retirement age
• Plans, 457, Contribution limits

R

• Reporting contributions, Chaplains
• Reporting Contributions, Self-employed ministers
• Required distributions
• Retirement income account

S

• Self-employed ministers
• Self-employed ministers
• Self-employed ministers
• Self-employed ministers
• Suggestions

T

• Taxpayer Advocate
• Transfers , Direct-trustee-to-trustee
• Transfers , Permissive service credit
• Transfers, Cash distributions
• TTY/TDD information

W

• Worksheets, Any year limit
• Worksheets, Calculation of Excess 403(b) Contributions
• Worksheets, Limit on annual additions, Compensation calculation, Limit on elective deferrals
• Worksheets, Limit on nonelective contributions
• Worksheets, Maximum amount contributable (no alternatives) for 2001
• Worksheets, Maximum amount contributable for 2002
• Worksheets, Maximum exclusion allowance (MEA), Cost of life insurance, Includible compensation for your most recent year of service
• Worksheets, Overall limit
• Worksheets, Year of separation from service limit

Y

• Years of service, Definition
• Years of service, Employer's annual work period, Full year of service, Full year or part year, Full time or part time
• Years of service, Full year of service

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