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| Lowder, Ellie | 1 |
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Lowder, Ellie – School Business Affairs, 2003
Uses question-and-answer format to discuss whether employer contributions to 403(b)(7) custodial mutual-fund accounts subject employer to the reporting and disclosure requirements of Title I of the Employee Retirement Income Security Act (ERISA). Also discusses the self-correction of excess contributions to a 403(b) program per the Internal…
Descriptors: Elementary Secondary Education, Retirement Benefits
Demsey, Brian R. – American School Board Journal, 1991
For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…
Descriptors: Boards of Education, Compensation (Remuneration), Elementary Secondary Education, Recruitment
