The Resource Section 403(b) arrangements, Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania

Section 403(b) arrangements, Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania

Label
Section 403(b) arrangements
Title
Section 403(b) arrangements
Statement of responsibility
Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... examines the three varieties of [section] 403(b) arrangements available under the I.R.C. (i.e., annuity contracts, custodial accounts, and church-maintained retirement income plans). Although often used as retirement plans for employees of public schools (including employees of state colleges and universities), hospitals, and other tax-exempt organizations, [section] 403(b) arrangements may also be used by individual employees of these organizations as an advantageous means of saving for retirement on a tax-sheltered basis. Thus, in addition to focusing on the complex rules limiting the contributions that may be excluded, or deducted, from an eligible employee's gross income, the Portfolio identifies the employees who are eligible for [section] 403(b) arrangements, discusses the different arrangements, the applicable tax and ERISA rules, including the distribution rules and tax incentives, and how errors can be corrected."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1971-
http://library.link/vocab/creatorName
Hughes, Jon C.
Entry convention
integrated entry
Former title
  • Section 403(b) plans
  • Tax-deferred annuities--section 403(b)
LC call number
KF6289.A1
LC item number
T35 no. 388-7th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Olson, James
  • Kenty, David E.
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
388-7th
http://library.link/vocab/subjectName
  • 403(b) plans
  • School employees
  • Deferred compensation
  • Annuities
  • Nonprofit organizations
Label
Section 403(b) arrangements, Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania
Instantiates
Publication
Note
  • Authors: David E. Kenty and Jon C. Hughes, <May 5, 2010>
  • Published: Washington, D.C., 1999-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Eligibility for section 403(b) arrangements -- Funding section 403(b) arrangements -- Requirements for section 403(b) arrangements -- Tax Incentives -- Distributions -- Correction of section 403(b) arrangement compliance failures -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60326422
System details
Mode of access: World Wide Web
Label
Section 403(b) arrangements, Jon C. Hughes, Esq., CKR Law LLP, Philadelphia, Pennsylvania and James Olson, Esq., Schnader Harrison Segal & Lewis LLP, Philadelphia, Pennsylvania
Publication
Note
  • Authors: David E. Kenty and Jon C. Hughes, <May 5, 2010>
  • Published: Washington, D.C., 1999-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Eligibility for section 403(b) arrangements -- Funding section 403(b) arrangements -- Requirements for section 403(b) arrangements -- Tax Incentives -- Distributions -- Correction of section 403(b) arrangement compliance failures -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60326422
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...