Treasury Regulations (26 C.F.R.)
26 CFR § 1.402(g)(3)-1
Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
# (a) General rule.
With respect to an annuity contract under section 403(b), except as provided in paragraph (b) of this section, an elective deferral means an employer contribution to purchase an annuity contract under section 403(b) under a salary reduction agreement within the meaning of section 3121(a)(5)(D).
# (b) Special rule.
Notwithstanding paragraph (a) of this section, for purposes of section 403(b), an elective deferral only includes a contribution that is made pursuant to a cash or deferred election (as defined at § 1.401(k)-1(a)(3)). Thus, for purposes of section 402(g)(3)(C), an elective deferral does not include a contribution that is made pursuant to an employee's one-time irrevocable election made on or before the employee's first becoming eligible to participate under the employer's plans or a contribution made as a condition of employment that reduces the employee's compensation.
# (c) Applicable date.
This section is applicable for taxable years beginning after December 31, 2008.
[T.D. 9340, 72 FR 41140, July 26, 2007]
Source: view the official text
In this part (40 sections)
- 1.401(l)-4 · Special rules for railroad plans.
- 1.401(l)-5 · Overall permitted disparity limits.
- 1.401(l)-6 · Effective dates and transition rules.
- 1.401(m)-0 · Table of contents.
- 1.401(m)-1 · Employee contributions and matching contributions.
- 1.401(m)-2 · ACP test.
- 1.401(m)-3 · Safe harbor requirements.
- 1.401(m)-4 · Special rules for mergers, acquisitions and similar…
- 1.401(m)-5 · Definitions.
- 1.402(a)-1 · Taxability of beneficiary under a trust which meets the…
- 1.402(a)(5)-1T · Rollovers of partial distributions from qualified…
- 1.402(b)-1 · Treatment of beneficiary of a trust not exempt under…
- 1.402(c)-1 · Taxability of beneficiary of certain foreign situs trusts.
- 1.402(c)-2 · Eligible rollover distributions.
- 1.402(d)-1 · Effect of section 402(d).
- 1.402(e)-1 · [Reserved]
- 1.402(f)-1 · Required explanation of eligible rollover distributions;…
- 1.402(g)-0 · Limitation on exclusion for elective deferrals, table of…
- 1.402(g)-1 · Limitation on exclusion for elective deferrals.
- 1.402(g)-2 · Increased limit for catch-up contributions.
- 1.402(g)(3)-1 · Employer contributions to purchase a section 403(b)…
- 1.402A-1 · Designated Roth Accounts.
- 1.402A-2 · Reporting and recordkeeping requirements with respect to…
- 1.403(a)-1 · Taxability of beneficiary under a qualified annuity plan.
- 1.403(a)-2 · Capital gains treatment for certain distributions.
- 1.403(b)-0 · Taxability under an annuity purchased by a section…
- 1.403(b)-1 · General overview of taxability under an annuity contract…
- 1.403(b)-2 · Definitions.
- 1.403(b)-3 · Exclusion for contributions to purchase section 403(b)…
- 1.403(b)-4 · Contribution limitations.
- 1.403(b)-5 · Nondiscrimination rules.
- 1.403(b)-6 · Timing of distributions and benefits.
- 1.403(b)-7 · Taxation of distributions and benefits.
- 1.403(b)-8 · Funding.
- 1.403(b)-9 · Special rules for church plans.
- 1.403(b)-10 · Miscellaneous provisions.
- 1.403(b)-11 · Applicable dates.
- 1.403(c)-1 · Taxability of beneficiary under a nonqualified annuity.
- 1.404(a)-1 · Contributions of an employer to an employees' trust or…
- 1.404(a)-1T · Questions and answers relating to deductibility of…