§ 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-2 Definitions.
(a) Application of definitions.
(b) Definitions.
§ 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
(a) Exclusion for section 403(b) contracts.
(b) Application of requirements.
(c) Special rules for designated Roth section 403(b) contributions.
(d) Effect of failure.
§ 1.403(b)-4 Contribution limitations.
(a) Treatment of contributions in excess of limitations.
(b) Maximum annual contribution.
(c) Section 403(b) elective deferrals.
(d) Employer contributions for former employees.
(e) Special rules for determining years of service.
(f) Excess contributions of deferrals.
§ 1.403(b)-5 Nondiscrimination rules.
(a) Nondiscrimination rules for contributions other than section 403(b) elective deferrals.
(b) Universal availability required for section 403(b) elective deferrals.
(c) Plan required.
(d) Church plans exception.
(e) Other rules.
§ 1.403(b)-6 Timing of distributions and benefits.
(a) Distributions generally.
(b) Distributions from contracts other than custodial accounts or amounts attributable to