26 CFR § 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
This section lists the headings that appear in §§ 1.403(b)-1 through 1.403(b)-11.
(a) Exclusion for section 403(b) contracts.
(c) Special rules for designated Roth section 403(b) contributions.
(d) Effect of failure.
(b) Maximum annual contribution.
(c) Section 403(b) elective deferrals.
(f) Excess contributions of deferrals.
(c) Plan required.
(e) Other rules.
(e) Minimum required distributions for eligible plans.
(b) Rollovers to individual retirement arrangements and other eligible retirement plans.
(d) Amounts taxable under section 72(p)(1).
(f) Certain rules relating to employment taxes.
(b) Contributions to the plan.
(c) Annuity contracts.
(d) Custodial accounts.
(e) Retirement income accounts.
(f) Combining assets.
(a) Retirement income accounts.
(a) Plan terminations and frozen plans.
(c) Qualified domestic relations orders.
(e) Deemed IRAs.
(g) Other rules relating to section 501(c)(3) organizations.
(a) General rule.
(b) Collective bargaining agreements.
(f) Special rule for life insurance contracts.
The following state regulations pages link to this page.