Publication 571 - Tax-Sheltered Annuity Plans (403(B) Plans) For Employees Of Public Schools And Certain Tax-Exempt Organizations Page 37
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37Index
A
S
Excess contributions:
Limit on elective deferrals . . . 4
457 plan . . . . . . . . . . . . . 17
Maximum exclusion
Alternative limits on annual
Self-employed
Excess amounts . . . . . . . . 23
allowance . . . . . . . . . . . . 4
additions:
ministers . . . . . . . . . . 3, 6, 16
Excess deferrals . . . . . . . . 23
Maximum exclusion allowance:
Any year limit . . . . . . . . . . 15
Suggestions . . . . . . . . . . . . . 2
Excise taxes . . . . . . . . . . 23
Amounts previously
Electing . . . . . . . . . . . . . 15
Preventing . . . . . . . . . . . . 23
excludable . . . . . . . . . . . 6
Eligibility . . . . . . . . . . . . . 15
T
Excise taxes:
Church employees . . . . . . 16
Overall limit . . . . . . . . . . . 15
Tax help . . . . . . . . . . . . . . . 36
Excess contributions . . . . . 23
Example . . . . . . . . . . . . . 10
Year of separation from
Tax-sheltered annuity (TSA)
Form 5330 . . . . . . . . . . . 23
Figuring . . . . . . . . . . . . 6, 10
service limit . . . . . . . . . 15
plan . . . . . . . . . . . . . . . . . 3
Includible compensation . . . .
Amounts previously
Taxpayer Advocate . . . . . . . 36
. . . . . . . . . . . . . . . . 2, 6
excludable . . . . . . . . . . . 1, 9
F
MAC . . . . . . . . . . . . . . . . 4
Transfers:
Annuity contract . . . . . . . . . . 3
Foreign missionary . . . . . 16, 19
Most recent year of service . .
Cash distributions . . . . . . . 24
Any year limit . . . . . . . . . . . 15
Free tax services . . . . . . . . . 36
. . . . . . . . . . . . . . . . . . 6
Direct-trustee-to-trustee . . . 24
Assistance (See Tax help)
Years of service . . . . . . . . . 6
Permissive service credit . . 24
G
MEA (See Maximum exclusion
TTY/TDD information . . . . . . 36
C
allowance)
Gift tax . . . . . . . . . . . . . . . . 25
Catch-up contributions . . . . . 22
Minimum exclusion
W
Chaplain . . . . . . . . . . . . . . . 3
allowance . . . . . . . . . . . . 16
H
Worksheets:
Church employees:
Minimum required
Any year limit . . . . . . . . . . 34
Help (See Tax help)
Foreign missionary . . . . 16, 19
distributions . . . . . . . . . . . 24
Calculation of Excess
Limit on annual additions . . 16
Ministers . . . . . . . . . . 3, 16, 19
403(b) Contributions . . . 34
I
Maximum exclusion
More information (See Tax help)
Compensation calculation . . .
allowance . . . . . . . . . . . 19
Incidental life insurance . . . . . 8
Most recent year of service . . 7-8
. . . . . . . . . . . . . . . . . 34
Minimum exclusion
Includible compensation:
Cost of life insurance . . . . . 26
allowance . . . . . . . . . 16, 19
403(b) plan . . . . . . 7-8, 16, 18
Includible compensation
N
Years of service . . . . . . . . 16
457 plan . . . . . . . . . . . . . 17
for your most recent
Nonelective contributions . . . . 4
Comments . . . . . . . . . . . . . . 2
Foreign missionaries . . . . . 16
year of service . . . . . . . 26
Incidental life insurance . . . . 8
Contributing to a
Limit on annual additions . . 34
Most recent year of service . .
403(b) plan and a
O
Limit on elective deferrals . . 34
. . . . . . . . . . . . . . . . . . 8
457 plan . . . . . . . . . 1, 17, 19
Limit on nonelective
Overall limit . . . . . . . . . . . . 15
Self-employed ministers . . . 16
Contributions:
contributions . . . . . . . . . 34
403(b) plan and 457 plan . . 19
Maximum amount
P
After-tax . . . . . . . . . . . . . . 4
L
contributable (no
Plans:
Catch-up . . . . . . . . . . . . . 22
alternatives) for 2001 . . . 34
Limit on annual additions:
403(b):
Elective deferrals . . . . . . . . 4
Maximum amount
Church employees . . . . . . 16
Benefits . . . . . . . . . . . . . 3
Nonelective . . . . . . . . . . . . 4
contributable for 2002 . . . 34
Compensation . . . . . . . . . 1-2
Contributions . . . . . . . . . 3
Reporting . . . . . . . . . . . . . 4
Maximum exclusion
Example . . . . . . . . . . . . . 12
Participation . . . . . . . . . . 3
Custodial account . . . . . . . . . 3
allowance (MEA) . . . . . . 26
Figuring . . . . . . . . . . . . . 12
Reporting . . . . . . . . . . . . 3
Overall limit . . . . . . . . . . . 34
General rule . . . . . . . . 12, 19
Self-employed ministers . . 3
Year of separation from
Includible compensation . . 18
D
457:
service limit . . . . . . . . . 34
Limit for 2002 . . . . . . . . . . 18
Distributions:
Catch-up limit . . . . . . . . 17
Limit on elective deferrals:
10-year tax option . . . . . . . 24
Contribution limits . . . . . 17
Y
15-year rule . . . . . . . . . . . 13
Deceased employees . . . . 25
Excess contributions . . . 17
Example . . . . . . . . . . . . . 13
Eligible retirement plans . . . 25
Year of separation from
Includible
Figuring . . . . . . . . . . . . . 13
Frozen deposit . . . . . . . . . 25
service limit . . . . . . . . . . . 15
compensation . . . . . . 17
General limit . . . . . . . . 13, 18
Gift tax . . . . . . . . . . . . . . 25
Normal retirement age . . 17
Years of service:
Minimum required . . . . . . . 24
Church employees . . . . . 6, 16
Publications (See Tax help)
Qualified domestic
M
Definition . . . . . . . . . . . . . 6
relations order . . . . . . . . 25
Employer’s annual work
MAC (See Maximum amount
R
Rollover . . . . . . . . . . . . . 25
period . . . . . . . . . . . . . . 6
contributable)
Reporting contributions:
Rollovers . . . . . . . . . . 24-25
Full time or part time . . . . . . 6
Maximum amount contributable:
Chaplains . . . . . . . . . . . . . 4
Second rollover . . . . . . . . 25
Full year of service . . . . . . 6-7
Alternative limits on
Self-employed ministers . . . . 4
Withholding . . . . . . . . . . . 25
Full year or part year . . . . . . 6
annual additions . . . . . . 15
W-2 . . . . . . . . . . . . . . . . . 4
Self-employed minister . . . 16
Church employees . . . . . . 16
Required distributions . . . . . . 24
E
Components . . . . . . . . . . . 4
Retirement income account . . . 3
Figuring MAC . . . . . 4-5, 18, 26
Elective deferrals (See Limit on
Rollovers . . . . . . . . . . . . . . 24
Limit on annual
elective deferrals)
additions . . . . . . . . . . 4, 12
Eligible employees . . . . . . . 3, 6
Page 37
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