IRCRegulationsNov 17, 2025★ strong match
(d)(2)(ii) (ii) Treatment when contract becomes nonforfeitable
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023
ation
133.
Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)(
5), 29 CFR 2590.716-8(b)(2)(ii)(A)(
5), and 45 CFR 149.510(b)(2)(ii)(A)(
5).
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134. Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
IRCRegulationsMay 18, 2016related by meaning
… section only reflects requirements of the Internal Revenue Code applicable for purposes of section 403(b) and does not include other requirements. Specifically, this section does not reflect the requirements of ERISA that may apply with respect to section 403(b) arrangements, such as the vesting requirements at 29 U.S…
IRCRegulationsMay 18, 2016★ strong match
…ept for a TEFRA church defined benefit plan as defined in paragraph (f)(2) of this section, section 403(b) does not apply to any contributions or accrual under a defined benefit plan.
Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… IRCNoticesOct 21, 2024related by meaning
…23 (see footnote 2). Section 125(a)(2) of the SECURE 2.0 Act made a conforming amendment to section 403(b)(12)(A) of the Code and added section 403(b)(12)(D). Section 403(b)(12)(D)(i) provides, in relevant part, that in the case of employees who are eligible to participate in a section 403(b) plan solely by reason of t…
Rev. Proc. 2013-22 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that… IRCRevenue ProceduresSuperseded Apr 29, 2013
.01 Under § 1.415(f)-1(a)(3), all § 403(b) annuity contracts purchased by an employer for a participant are treated as one § 403(b) annuity contract for purposes of § 415. Section 1.415(f)-1(f)(2) contains a special rule providing that, if a participant on whose behalf a § 403(b) annuity contract is purchased is in con…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
IRCRegulationsMay 18, 2016★ strong match
(b)(16)(i) (i) Section 403(b) contract means a contract that satisfies the requirements of § 1.403(b)-3. If for any taxable year an employer contributes to more than one section 403(b) contract for a participant or beneficiary, then, under section 403(b)(5), all such contracts are treated as one contract for purposes o…
Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … IRCRevenue ProceduresDec 17, 2007related by meaning
ations.
Note: See generally § 1.403(b)-10(a) of the Income Tax Regulations for rules relating to discontinuance of contributions and plan termination. Note: If this Section 8 is adopted separately, the following definitions from Section 1 should also be adopted: Account, Employer, Individual Agreement, Plan, and Relate…
IRCRegulationsMay 18, 2016related by meaning
(i) (i) Special rule for coordination with regulations under section 402A. Sections 1.403(b)-3(c), 1.403(b)-7(e), and 1.403(b)-10(d)(2) are applicable with respect to taxable years beginning on or after January 1, 2007.
REG-146459-05 — Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that… IRCProposed Rules (FR)Proposed Feb 21, 2006★ strong match
…§1.402A-2 are applicable for taxable years beginning on or after January 1, 2007. Par. 4. Section 1.403(b)-2 as set forth in Paragraph 5 of the 2004 section 403(b) proposed regulations (69 FR 67075) is amended by revising paragraph (a)(17) to read as follows:
§1.403(b)-2 Definitions.
(a) * * *
(17) Section 403(b) elect…
IRCRegulationsMay 18, 2016related by meaning
…) Maximum annual contribution
(b)(1) (1) General rule. In accordance with section 415(a)(2) and § 1.403(b)-3(a)(9), the contributions for any participant under a section 403(b) contract (namely, employer nonelective contributions (including matching contributions), section 403(b) elective deferrals, and after-tax emplo…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
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32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
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Rev. Proc. 2021-37 — This revenue procedure sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of § 403(b) pre-approved plans with … IRCRevenue ProceduresSuperseded Sep 20, 2021
opting Employer.
(3) Categories of § 403(b) Pre-approved Plans. The following categories of § 403(b) Pre-approved Plans apply with respect to a Cycle. (a) Interim § 403(b) Pre-approved Plan – An “Interim § 403(b) Pre-approved Plan,” which is a plan (other than a Newly Approved § 403(b) Pre-approved Plan) that was not i…
IRCRegulationsMay 18, 2016★ strong match
(e) (e) Retirement income accounts. See § 1.403(b)-9 for special rules under which a retirement income account for employees of a church-related organization is treated as a section 403(b) contract for purposes of §§ 1.403(b)-1 through 1.403(b)-7, this section and §§ 1.403(b)-9 through 1.403(b)-11.
IRCRevenue ProceduresSuperseded
to both § 403(b)
Individually De signed Plans and § 403(b) Pre-approved Plans.
.04 Remedial Amendment Period means the period during which an Eligible Employer maintaining a § 403(b) plan may correct Form Defects in its plan retroactive to
the beginning of the period, pursuant to sec tion 5 or 11 of this revenue proced…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
…o have the organization make contributions for such contracts pursuant to such agreement. Section 1.403(b)-5(b)(2) provides that an employee is not treated as being permitted to have section 403(b) elective deferrals contributed on the employee’s behalf unless the employee is provided an effective opportunity that sati…
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
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20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
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170.
29 CFR 2520.102-2(a).
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171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
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172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
Treas. Reg. § 1.403(b)-0 — Taxability under an annuity purchased by a section 501(c)(3) organization or a public school. IRCRegulationsMay 18, 2016
This section lists the headings that appear in §§ 1.403(b)-1 through 1.403(b)-11. § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.§ 1.403(b)-2 Definitions.(a) Application of definitions.(b) Definitions.§ 1.403(b)-3 Exclusion for cont…