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Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts

Federal Register, November 16, 2004, Page 67075-67100


Internal Revenue Service (IRS), Treasury


Notice of proposed rulemaking, notice of proposed rulemaking by cross-reference to temporary regulations, and notice of public hearing.


This document contains proposed regulations under section 403(b) of the Internal Revenue Code and under related provisions of sections 402(b), 402(g), 414(c), and 3121(a)(5)(D). The proposed regulations would provide updated guidance on section 403(b) contracts of public schools and tax-exempt organizations described in section 501(c)(3). These regulations would provide the public with guidance necessary to comply with the law and will affect sponsors of section 403(b) contracts, administrators, participants and beneficiaries. In the Rules and Regulations section of this issue of the Federal Register, the Treasury Department and IRS are issuing temporary regulations providing employment tax guidance to employers and employees on salary reduction agreements. This document also provides notice of a public hearing on these proposed regulations.


Written or electronic comments must be received by February 14, 2005. Outlines of topics to be discussed at the public hearing scheduled for February 15, 2005, to be held in the IRS Auditorium(7th Floor) must be received by January 25, 2005.


Send submissions to: CC:PA:LPD:PR (REG-155608-02), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-155608-02), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically via the IRS Internet site at or via the Federal eRulemaking Portal at (IRS-REG-155608-02). The public hearing will be held in the IRS Auditorium (7th Floor), Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.

Further Information

Concerning the proposed regulations, R. Lisa Mojiri-Azad or John Tolleris, (202) 622-6060; concerning the proposed regulations as applied to church-related entities, Robert Architect (202) 283-9634; concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Sonya Cruse, (202) 622-7180 (not toll-free numbers).