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Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) for Exmployees of Public Schools and Certain Tax-Exempt Organizations

This publication explains tax rules for 403(b) tax-sheltered annuity plans. It covers maximum contribution amounts, excess contributions, the retirement savings contributions credit, and basic rules for distributions and rollovers.


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Page Last Reviewed or Updated: 13-Nov-2013