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Go to 29 U.S.C. § 403 (not yet in the library — opens the official source)
63 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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
    …ticipant’s Compensation for the year. 3.5 Special Rule for a Participant Covered by Another Section 403(b) Plan. For purposes of this Section 3, if the Participant is or has been a participant in one or more other plans under section 403(b) of the Code (and any other plan that permits elective deferrals under section 4…
  2. Treas. Reg. § 1.403(b)-6(e)(7) — Timing of distributions and benefits.
    IRCRegulationsSep 17, 2024
    …s for an employee. The required minimum distribution must be determined separately for each section 403(b) contract of an employee. However, because, as provided in paragraph (e)(2) of this section, the minimum distribution requirements of section 401(a)(9) apply to section 403(b) contracts in accordance with the provi…
  3. I.R.C. § 404A(h) — Deduction for certain foreign deferred compensation plans
    IRCCode / StatuteJan 14, 2019related by meaning
    (h) (h) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section (including regulations providing for the coordination of the provisions of this section with section 404 in the case of a plan which has been subject to both of such sections).