dockets: IRS-2007-0061

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2007-0061 IRS Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts Nonrulemaking 2023-10-18T01:00:48Z 0b0000648026c257   These regulations provide updated guidance on tax-shelter annuities, custodial accounts of public schools and section 501(c)(3) tax-exempt organizations and church retirement income account authorized under section 403(b) of the Internal Revenue Code. These regulations reflect numerous changes made to the tax laws since promulgation of the existing section 403(b) regulations in 1964. These regulations provide the public with guidance necessary to comply with the law and affect sponsors of section 403(b) contracts, administrators, participants and beneficiaries. Although these final regulations are generally not applicable until January 1, 2009, taxpayers may choose to rely upon their provisions in accordance with the requirements described in the preamble.     ["Distributions, pension plan"]       CC:TEGE {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}, {"name": "abstract", "label": "Description", "tooltip": "Describes an agency's specific regulatory action; equivalents: Abstract, Docket Subject, General Info, Related To, Summary."}], "keywords": ["Distributions, pension plan"], "modifyDate": "2023-10-18T01:00:48Z", "dkAbstract": "These regulations provide updated guidance on tax-shelter annuities, custodial accounts of public schools and section 501(c)(3) tax-exempt organizations and church retirement income account authorized under section 403(b) of the Internal Revenue Code. These regulations reflect numerous changes made to the tax laws since promulgation of the existing section 403(b) regulations in 1964. These regulations provide the public with guidance necessary to comply with the law and affect sponsors of section 403(b) contracts, administrators, participants and beneficiaries. Although these final regulations are generally not applicable until January 1, 2009, taxpayers may choose to rely upon their provisions in accordance with the requirements described in the preamble. \r\n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts", "generic": null, "field1": null, "docketType": "Nonrulemaking", "petitionNbr": null, "rin": null, "organization": "CC:TEGE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648026c257"} single_get

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