Internal Revenue Bulletin:  2007-52 

December 26, 2007 

EMPLOYMENT TAX


Table of Contents

T.D. 9367 T.D. 9367

Final regulations under section 3121 of the Code define the term “salary reduction agreement” for purposes of section 3121(a)(5)(D). The regulations provide guidance to employers (public educational institutions and section 501(c)(3) organizations) purchasing annuity contracts described in section 403(b) on behalf of their employees.


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