federal_register: 07-5730

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
07-5730 Payments Made by Reason of a Salary Reduction Agreement Rule This document promulgates a final regulation that defines the term salary reduction agreement for purposes of section 3121(a)(5)(D) of the Internal Revenue Code (Code). The final regulation provides 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. 2007-11-19 2007 11 https://www.federalregister.gov/documents/2007/11/19/07-5730/payments-made-by-reason-of-a-salary-reduction-agreement https://www.govinfo.gov/content/pkg/FR-2007-11-19/pdf/07-5730.pdf Treasury Department; Internal Revenue Service 497,254 This document promulgates a final regulation that defines the term salary reduction agreement for purposes of section 3121(a)(5)(D) of the Internal Revenue Code (Code). The final regulation provides guidance to employers (public educational...  

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