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Treas. Reg. § 1.403(b)-1

General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
eCFR amendment effective 2016-05-18 · current · last amended by T.D. 9340, 72 FR 41141, July 26, 2007
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Amended effective Apr 1, 2008 by T.D. 9340, 72 FR 41141, July 26, 2007. See what changed
Section 403(b) and §§ 1.403(b)-2 through 1.403(b)-10 provide rules for the Federal income tax treatment of an annuity purchased for an employee by an employer that is either a tax-exempt entity under section 501(c)(3) (relating to certain religious, charitable, scientific, or other types of organizations) or a public school, or for a minister described in section 414(e)(5)(A). See section 403(a) (relating to qualified annuities) for rules regarding the taxation of an annuity purchased under a qualified annuity plan that meets the requirements of section 404(a)(2), and see section 403(c) (relating to nonqualified annuities) for rules regarding the taxation of other types of annuities.
Source credit, amendments & notes

[T.D. 9340, 72 FR 41141, July 26, 2007]

Treas. Reg. § 1.403(b)-1 — General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.403%28b%29-1 · printed Oct 16, 2026
Implements
I.R.C. § 403 Taxation of employee annuities
Cited by (code & regs)
Guidance addressing this section
IRS / Treasury
Revenue Rulings
  • Rev. Rul. 2009-18 Jul 6, 2009 — Tax-sheltered annuity contracts. This ruling notes that a number of guidance documents had become outdated due to numerous intervening statutory revisions enac…
Also cited in 3 other documents
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2022-40 Nov 21, 2022 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati…
  • Rev. Proc. 2013-22Superseded Apr 29, 2013 — 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…
    Superseded by Rev. Proc. 2021-37
Announcements
  • Ann. 2009-34 May 4, 2009 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan…

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2006CFR 2005 annual edition (revised as of 2005-04-01) run 127T.D. 8115, 51 FR 45736, Dec. 19, 1986View
Apr 1, 2006Mar 31, 2008CFR 2007 annual edition (revised as of 2007-04-01) run 127T.D. 8115, 51 FR 45736, Dec. 19, 1986View · Redline (sign in)
Apr 1, 2008currenteCFR amendment effective 2016-05-18 run 2T.D. 9340, 72 FR 41141, July 26, 2007View · Redline (sign in)
Provision-level history (blame)