Tax Preparation Help  
Publication 571 2008 Tax Year

Index

Symbols

403(b) account, What is a 403(b) Plan?
403(b) plans:
Basics, 403(b) Plan Basics
Benefits, What are the Benefits of Contributing to a 403(b) Plan?
Participation, Who Can Participate in a 403(b) Plan?
Self-employed ministers, Who Can Set Up a 403(b) Account?
What is a 403(b) plan?, What is a 403(b) Plan?
Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account?

A

After-tax contributions, What's New for 2007, How Can Contributions Be Made to My 403(b) Account?
Assistance (see Tax help)

D

Distributions, Distributions and Rollovers, Distributions
Distributions:
10-year tax option, No Special 10-Year Tax Option
90-24 transfer, 90-24 transfer.
Deceased employees, Spouses of deceased employees.
Direct rollover, Direct rollovers of 403(b) plan distributions.
Eligible retirement plans, Eligible retirement plans.
Frozen deposit, Frozen deposits.
Gift tax, Gift Tax
Minimum required, Minimum Required Distributions
Qualified domestic relations order, Qualified domestic relations order.
Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans.
Second rollover, Second rollover.
Transfers, Transfer of Interest in 403(b) Contract

E

Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only.
Eligible employees, Eligible employees., Church employee.
Employer's annual work period, Employer's annual work period.
Excess contributions, Excess Contributions
Excess contributions:
Correcting, What Happens If I Have Excess Contributions?
Determining, How Do I Know If I Have Excess Contributions?
Excess amounts, Excess Annual Addition
Excess deferrals, Excess Annual Addition
Excess elective deferral, Excess Elective Deferral
Excise tax, Excise Tax
Preventing, Preventing Excess Contributions
Excise tax:
Excess contributions, Excise Tax
Reporting requirement, Reporting requirement.

F

Free tax services, How To Get Tax Help
Full time or part time, Years of Service

G

Gift tax, Gift Tax

H

Help (see Tax help)

I

Incidental life insurance, Cost of Incidental Life Insurance
Includible compensation, Includible Compensation
Includible compensation for your most recent year of service:
Definition, Definition.
Includible compensation:
403(b) plan, Changes to Includible Compensation
Figuring, Figuring Includible Compensation for Your Most Recent Year of Service
Foreign missionaries, Changes to Includible Compensation
Incidental life insurance, Cost of Incidental Life Insurance
Self-employed ministers, Changes to Includible Compensation

L

Limit on annual additions, Limit on Annual Additions
Limit on elective deferrals, Limit on Elective Deferrals
Limit on elective deferrals:
15-year rule, 15-Year Rule
Figuring, Figuring the Limit on Elective Deferrals
General limit, General Limit

M

MAC (see Maximum amount contributable)
Maximum amount contributable, Maximum Amount Contributable (MAC)
Maximum amount contributable:
Components, Components of Your MAC
How to figure MAC, How Do I Figure My MAC?
When to figure MAC, When Should I Figure My MAC?
Minimum required distributions, Minimum Required Distributions
Ministers, Ministers., Ministers and Church Employees
Missing children, Reminder
More information (see Tax help)
Most recent year of service, Most Recent Year of Service
Most recent year of service, figuring, Figuring Your Most Recent Year of Service

P

Preventing excess contributions, Preventing Excess Contributions
Proposed regulations, Finalized Regulations
Publications (see Tax help)

Q

Qualified domestic relations order, Qualified domestic relations order.

R

Reporting Contributions:
Self-employed ministers, Self-employed ministers.
Reporting contributions:
Chaplains, Chaplains.
Required distributions, Minimum Required Distributions
Retired public safety officer, What's New for 2007
Retirement savings contributions credit, Retirement Savings Contributions Credit
Rollovers, Distributions and Rollovers, Tax-Free Rollovers
Roth contribution program, Roth contribution program.

V

Voluntary deductible contributions, Voluntary deductible contributions.

W

What is a 403(b) plan?, What is a 403(b) Plan?

Y

Years of service, Years of Service
Years of service:
Church employees, Church employee., Changes to Years of Service
Definition, Definition
Employer's annual work period, Employer's annual work period.
Full time for part of the year, Full-time for part of the year.
Full year of service, Full year of service.
Full-time employee for the full year, Full-Time Employee for the Full Year
Less than one year of total service, Less than 1 year of total service.
Other than full time for the full year, Other Than Full-Time for the Full Year
Part time for the full year, Part-time for the full year.
Part time for the part of the year, Part-time for part of the year.
Self-employed minister, Changes to Years of Service
Total years of service, Total years of service.

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