Treasury Regulations (26 C.F.R.)
26 CFR § 1.403(b)-1
General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
Section 403(b) and §§ 1.403(b)-2 through 1.403(b)-10 provide rules for the Federal income tax treatment of an annuity purchased for an employee by an employer that is either a tax-exempt entity under section 501(c)(3) (relating to certain religious, charitable, scientific, or other types of organizations) or a public school, or for a minister described in section 414(e)(5)(A). See section 403(a) (relating to qualified annuities) for rules regarding the taxation of an annuity purchased under a qualified annuity plan that meets the requirements of section 404(a)(2), and see section 403(c) (relating to nonqualified annuities) for rules regarding the taxation of other types of annuities.
[T.D. 9340, 72 FR 41141, July 26, 2007]
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In this part (40 sections)
- 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…
- 1.404(a)-2 · Information to be furnished by employer claiming…
- 1.404(a)-3 · Contributions of an employer to or under an employees'…
- 1.404(a)-4-1.404(a)-7 · [Reserved]
- 1.404(a)-8 · Contributions of an employer under an employees' annuity…
- 1.404(a)-9 · [Reserved]
- 1.404(a)-10 · Profit-sharing plan of an affiliated group; application…