Publication 571 - Tax-Sheltered Annuity Plans (403(B) Plans) Page 21
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21To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
Self-employed ministers . . . . . . 3,
Rollovers . . . . . . . . . . . . . . . . . .
13
General limit . . . . . . . . . . . . . . . .
8
Second rollover . . . . . . . . . . . .
14
8,
11
403(b) account . . . . . . . . . . . . . . .
2
Transfers . . . . . . . . . . . . . . . . . .
13
Suggestions for
403(b) plans:
M
publication . . . . . . . . . . . . . . . . .
2
Basics . . . . . . . . . . . . . . . . . . . . . .
2
MAC (See Maximum amount
E
Benefits . . . . . . . . . . . . . . . . . . . .
3
contributable)
Participation . . . . . . . . . . . . . . . .
3
T
Elective deferrals . . . . . . . . . . . 3,
4
Maximum amount
Self-employed ministers . . . . .
3
Eligible employees . . . . . . . . . 3,
8
contributable . . . . . . . . . . . . . . .
4
Tax help . . . . . . . . . . . . . . . . . . . . .
19
What is a 403(b) plan? . . . . . . .
2
Components . . . . . . . . . . . . . . . .
4
Employer’s annual work
Taxpayer Advocate . . . . . . . . . .
19
Who can set up a 403(b)
How to figure MAC . . . . . . . . . .
4
period . . . . . . . . . . . . . . . . . . . . . .
9
Transfers . . . . . . . . . . . . . . . . . . . .
13
account? . . . . . . . . . . . . . . . . .
3
When to figure MAC . . . . . . . . .
4
Excess contributions . . . . . . . .
12
90-24 transfer . . . . . . . . . . . . . .
13
Minimum required
Correcting . . . . . . . . . . . . . . . . .
12
Conservatorship . . . . . . . . . . . .
13
A
distributions . . . . . . . . . . . . . .
12
Determining . . . . . . . . . . . . . . . .
12
Direct-trustee-to-trustee . . . . .
13
After-tax contributions . . . . . . .
3
Excess amounts . . . . . . . . . . .
12
Ministers . . . . . . . . . . . . . . . . . . 3,
11
Insolvency . . . . . . . . . . . . . . . . .
13
Assistance (See Tax help)
Excess deferrals . . . . . . . . . . .
12
Permissive service
Missing children . . . . . . . . . . . . .
2
Excess elective deferral . . . . .
12
credit . . . . . . . . . . . . . . . . . . . .
13
More information (See Tax help)
Excise tax . . . . . . . . . . . . . . . . .
12
TTY/TDD information . . . . . . . .
19
B
Most recent year of
Excise tax:
service . . . . . . . . . . . . . . . . . . . . .
4
Basics . . . . . . . . . . . . . . . . . . . . . . .
2
Excess contributions . . . . . . . .
12
V
Most recent year of service,
Benefits . . . . . . . . . . . . . . . . . . . . . .
3
Reporting requirement . . . . . .
12
figuring . . . . . . . . . . . . . . . . . . . .
5
Voluntary deductible
contributions . . . . . . . . . . . . .
14
C
F
N
Catch-up contributions . . . . . .
11
Free tax services . . . . . . . . . . . .
19
W
Nonelective
Chaplain . . . . . . . . . . . . . . . . . . . . .
3
Full-time or part-time . . . . . . . . .
8
contributions . . . . . . . . . . . . 3,
4
What is a 403(b) plan? . . . . . . . .
2
Church employees . . . . . . . . . .
11
Years of service . . . . . . . . . . . .
11
G
P
Y
Comments on publication . . . .
2
Gift tax . . . . . . . . . . . . . . . . . . . . . .
14
Pre-tax contributions . . . . . . 5, 7,
Contributions . . . . . . . . . . . . . . . .
3
Years of service . . . . . . . . . . . . . .
8
13,
16
After-tax . . . . . . . . . . . . . . . . . . . .
3
Church employees . . . . . . . 8,
11
H
Publications (See Tax help)
Catch-up . . . . . . . . . . . . . . . . . . .
11
Definition . . . . . . . . . . . . . . . . . . .
8
Elective deferrals . . . . . . . . . . 3,
4
Employer’s annual work
Help (See Tax help)
Nonelective . . . . . . . . . . . . . . . . .
3
period . . . . . . . . . . . . . . . . . . . .
9
Q
Reporting . . . . . . . . . . . . . . . . . . .
3
Full year of service . . . . . . . . . .
9
I
Qualified domestic relations
Full-time employee for the full
Correcting excess
order . . . . . . . . . . . . . . . . . . . . . .
14
Incidental life insurance . . . . . .
5
contributions . . . . . . . . . . . . .
year . . . . . . . . . . . . . . . . . . . . . .
9
12
Includible compensation . . . . .
5
Full-time for part of the
Credit, for retirement savings
R
403(b) plan . . . . . . . . . . . . . . . .
11
year . . . . . . . . . . . . . . . . . . . . . .
9
contributions . . . . . . . . . . . . .
18
Figuring . . . . . . . . . . . . . . . . . . . .
6
Reporting Contributions:
Less than one year of total
Foreign missionaries . . . . . . .
11
Chaplains . . . . . . . . . . . . . . . . . . .
3
service . . . . . . . . . . . . . . . . . . .
8
D
Incidental life insurance . . . . . .
5
Self-employed ministers . . . . .
3
Other than full-time for the full
Distributions . . . . . . . . . . . . . . . .
12
Self-employed ministers . . . .
11
year . . . . . . . . . . . . . . . . . . . . . .
9
Required distributions . . . . . .
12
10-year tax option . . . . . . . . . .
13
Includible compensation for
Part-time for the full year . . . . .
9
Retirement savings
90-24 transfer . . . . . . . . . . . . . .
13
your most recent year of
Part-time for the part of the
contributions credit . . . . . 1,
18
Deceased employees . . . . . . .
14
service:
year . . . . . . . . . . . . . . . . . . . . . .
9
Rollovers . . . . . . . . . . . . . . . . 12,
13
Direct rollover . . . . . . . . . . . . . .
14
Definition . . . . . . . . . . . . . . . . . . .
4
Self-employed minister . . . . .
11
Roth contribution
Eligible retirement plans . . . .
14
Total years of service . . . . . . . .
8
program . . . . . . . . . . . . . . . . . . . .
8
Frozen deposit . . . . . . . . . . . . .
14
L
Gift tax . . . . . . . . . . . . . . . . . . . .
14
Limit on annual additions . . . .
4
S
Minimum required . . . . . . . . . .
12
Limit on elective deferrals . . . .
8
Qualified domestic relations
Salary reduction
15-year rule . . . . . . . . . . . . . . . . .
8
order . . . . . . . . . . . . . . . . . . . .
14
agreement . . . . . . . . . . . . . . . . .
8
Figuring . . . . . . . . . . . . . . . . . . . .
9
Publication 571 (December 2011)
Page 21
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