Publication 571 Revised

Publication 571, Tax Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations, is undergoing a major revision this year and will not be available until early March 2001.

In the past, Publication 571 provided information for both the plan participant and the plan administrator. It will now focus on helping the participant compute his or her contribution limits by assisting the participant in determining contribution limits for the current year and the previous year. Changes to Publication 571 include:

• Worksheets that have been revised to assist the participant in computing his or her contribution limits,
• Instruction to participants both on preventing excess contributions and determining if they contributed too much in the previous year, and
• More information for participants who contribute to both a 403(b) plan and 457 plan.

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