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Payments Made by Reason of a Salary Reduction Agreement

tax-irs · IRS · Rule · Published 2007-11-19 · Effective 2007-11-15 · 72 FR 64939

Document

Document number
07-5730
Federal Register citation
72 FR 64939
CFR reference
26 CFR 31
Type
Rule
Action
Final regulation.
Category
tax-irs
Sub-agency
IRS
Publication date
2007-11-19
Effective date
2007-11-15
Treasury docket
TD 9367

Abstract

This document promulgates a final regulation that defines the term salary reduction agreement for purposes of section 3121(a)(5)(D) of the Internal Revenue Code (Code). The final regulation provides guidance to employers (public educational institutions and section 501(c)(3) organizations) purchasing annuity contracts described in section 403(b) on behalf of their employees.

Source

Authoritative
Federal Register document
Machine
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