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Publication 571
Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
(Rev 01/2014)
Introduction, Useful Items and Important Changes

Chapter 1
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?

Chapter 2
Maximum Amount Contributable (MAC)

Components of Your MAC

How Do I Figure My MAC?

When Should I Figure My MAC?

Chapter 3
Limit on Annual Additions

Includible Compensation for Your Most Recent Year of Service

Most Recent Year of Service
Includible Compensation

Chapter 4
Limit on Elective Deferrals

General Limit

15-Year Rule

Years of Service

Figuring the Limit on Elective Deferrals


Chapter 5
Ministers and Church Employees

Alternative Limit for Church Employees

Changes to Includible Compensation for Most Recent Year of Service

Changes to Includible Compensation
Changes to Years of Service

Chapter 6
Catch-Up Contributions

Chapter 7
Excess Contributions

How Do I Know If I Have Excess Contributions?

What Happens If I Have Excess Contributions?

Excess Annual Addition
Excess Elective Deferral

Chapter 8
Distributions and Rollovers


Minimum Required Distributions
No Special 10-Year Tax Option

Transfer of Interest in 403(b) Contract

Tax-Free Rollovers

Gift Tax

Chapter 9

When Should I Figure MAC?

Checking the Previous Year's Contributions
Available Worksheets

Chapter 10
Retirement Savings Contributions Credit (Saver's Credit)

Chapter 11
How To Get Tax Help