Source: http://retirementdictionary.com/definitions/taxshelteredannuitytsa
Timestamp: 2019-04-23 12:48:31+00:00

Document:
Also referred to as a 403b annuity, a Tax Sheltered Annuity (TSA), is a retirement plan established by a nonprofit- tax-exempt organization as described under IRC § 501(c)(3) , public school systems including those organized by Indian tribal governments, cooperative hospital service organizations, Uniformed Services University of the Health Sciences (USUHS) for their employees, and certain ministers.
Individuals may defer up to 100% of their compensation up to the dollar limit that is in effect for the year to the plan. Individuals who reach age 50 by the end of the year may defer additional amounts referred to as ‘Catch-up’ contributions.
Rev. Proc. 2007-71: Model 403(b) Plan Documents and Plan Amendments for Public School Sponsors (PDF)This revenue procedure provides model plan language that may be used by public schools either to adopt a written plan to reflect the requirements of § 403(b) and the regulations thereunder or to amend its § 403(b) plan to reflect the requirements of § 403(b) and the regulations thereunder. This revenue procedure also provides rules for when plan amendments or a written plan are required to be adopted by public schools or other eligible employers to comply with the recently published final regulations under § 403(b) (72 FR 41128; TD 9340). This revenue procedure also provides guidance relating to the application of § 403(b) to certain contracts issued before 2009.
Notice 2009-3: Extends the deadline by which a 403(b) plan sponsor needs to have a written §403(b) plan in place. The deadline has been extended from January 1, 2009 to December 31, 2009, providing the plan sponsor satisfied certain requirements.

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