# Payments Made by Reason of a Salary Reduction Agreement
> **IRS** · Final regulation. · Published 2007-11-19 · Effective 2007-11-15 · 72 FR 64939
## Document
- **Document number:** 07-5730
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 64939
- **CFR reference:** 26 CFR 31
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2007/11/19/07-5730/payments-made-by-reason-of-a-salary-reduction-agreement)
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