학술논문

403(b) Plans Help Schools Save Costs and Payroll Taxes.
Document Type
Article
Source
School Business Affairs; Mar2012, Vol. 78 Issue 3, p31-32, 2p
Subject
403(B) plans
TAX shelters
ANNUITIES
PAYROLL tax
RETIREMENT benefits
EARLY retirement incentives
Language
ISSN
0036651X
Abstract
The article discusses 403 (b), a tax-sheltered annuity, and its potential to reduce costs and payroll taxes. The author suggests 403 (b) plans and strategies which involves post-employment contributions, early retirement incentives, and a buy out a superintendent's contract. It also notes that these strategies are not for the purpose of avoiding penalties and tax responsibilities. Topics on establishing a 403 (b) employer contribution in-service is also discussed.

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