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运输安全管理局, 免税的年金, is the technical Internal Revenue Code (IRC) term and is governed by the section of the IRC 403(b) 通常被称为403(b)计划. Employees of non-profit 501(c) tax-exempt organizations, higher education and public schools 在此计划下，您是否有资格为额外的退休储蓄享受递延所得税.
Your voluntary contributions to a 运输安全管理局 reduce your taxable income (wages) for both state and federal taxes. 供款必须通过雇主缴纳. 运输安全管理局的捐款不影响社会保障税或报告的工资 社会保障. The liability for taxes on the sheltered or deferred amount and any interest accrued is postponed until 这些钱通常在退休时作为收入提取. 不要混淆避税或递延与免税.
IRC non-discrimination rules state that an employer offering a tax-sheltered annuity plan to a group of employees must offer 该计划适用于所有员工，但有一些例外. 除勤工俭学外，十大网赌软件推荐向所有员工提供参与 学生, student employees and part-time wage (P-14) employees who normally work fewer than 20 hours per week. 兼职教师有资格参加.
参加运输安全管理局的计划会立即减少你的税收. Every dollar you contribute to your 运输安全管理局 is not currently subject to ordinary income tax. So, by participating in the plan you will generally pay less federal and state income tax. The example shown in the table following assumes a single employee with one withholding exemption.
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结果:你贡献了150美元.但是你的实得工资只减少了118美元.88 .因为FIT和SIT的税收较低.
Contributions from your salary are made on a pre-tax basis and accumulate on a tax-deferral basis.
您的所有供款均可立即获得100%的归属.
贷款准备金使你能够从账户余额中借款.
你有广泛的投资选择.
我的w-2表会有什么不同?
At the end of the calendar year, your W-2 will show your adjusted wages for tax reporting purposes. A separate box on the W-2 will show the total calendar year deferral amount coded appropriately as 403(b) money.
NOTE: You have had the benefit of lower taxes up front all year long because for each time the taxes were computed on the salary rate minus the amount of the 运输安全管理局.
Alternative limits are available to employees of educational institutions and permit those who qualify to exceed the general limit of deferrals. 一般, 你可以贡献, 在大多数情况下*, 相当于你现在工资的20%, 最多不超过10美元,000元/历年, 按税前计算. Your maximum contribution amount is determined by an IRC formula based on data you provide the carrier. The results of the calculation are referred to as your maximum exclusion allowance (MEA). 这项计算每年进行一次, 或者随着变化而变化, 随着公式中变量的变化.
根据IRC第402(g)条, 为同一雇主工作满15年的雇员, 受上限限制, 有资格超过10美元吗,000的极限，如果公式允许的话.
*新员工不能延迟20%的数字.
一旦你决定参加并同意每个支付期延期支付的金额, 您可以在(日历)年度更改递延金额. The state payroll system does not accommodate percents so any deferral amount must be stated in dollars.
是的. Elective contributions may be suspended at any time; however, to resume your contribution a new Salary Reduction Agreement and maximum exclusion allowance (MEA) 必须完成. Your contributions already on deposit will continue to participate in the appropriate fund(s) experience based on allocations you have made. 分配可以随时通过联系您的运输安全管理局计划运营商更改.
You may direct your contributions into any one or combination of the investment options offered by your chosen carrier. 投资选择包括固定账户和可变账户, 拥有广泛的投资选择. 你的承运人 representative is available to discuss your options and to provide additional information about allocating contributions, 资金之间的转移，承运人费用和其他问题，你可能会有. 不?我忽视了询问具体问题的重要性 有关费用、退保费和其他费用的问题. 没有愚蠢的问题!
是的. 存入运输安全管理局账户的钱是用来增加退休收入的. 因此，t的可用性 这些资金在退休前是受限的. Federal legislation in the Tax reform Act of 1986 restricts withdrawals of monies contributed after January 1989 unless one of the following events occur:
Withdrawals of pre-1989 contributions remain subject to provisions of law in effect before January 1989, 可能有运营商限制和/或退票费用. 除非满足某些条件，否则提款可能会受到10%的IRC罚款. 这些条件是:
Your account balance (valuation as the date of distribution) is paid to your beneficiary.
The enrollment process starts with contacting one or more carriers from the State list of qualified carriers which can be obtained from the college 工资 and Personnel Office. The carrier representative will calculate for you a Maximum Exclusion Allowance (MEA) using the IRC formula. MEA会告诉您当前可用的最大延迟时间 应纳税年. 你必须向承运人提供公式的数据. The accuracy of the MEA calculation is dependent on your submitting complete and accurate data.
你必须提供给承运人的数据包括:工资, 服务年限, (兼职工作的部分年数, 工资或兼职工资必须等同于全职雇员的工资。, 457政府递延补偿金额, 在十大网赌软件推荐之前对其他运营商的贡献, 每年的税前福利金额, e.g.、保费转换/灵活消费账户; 服务中断和教育或休假，工资50%.
一旦你被告知最高金额，你就有资格推迟, 然后，你必须决定你希望推迟支付的金额. 这个数字记在工资上 减薪协议书由新河社区书院人事处提供. 此表单将成为工资单授权. 你必须在这张表上签字并注明 你是否选择了另一种限制来最大化你的贡献. 如果你不知道，问你的承运人! 这对你将来的使用很重要. The amount of the annual contribution or deferral amount is divided by the number of times paid to determine each pay period?5美元(9个月教师18或24美元); 24 for 12-month faculty and classified, individual specific for wage and adjunct faculty). 运输安全管理局的捐款或延期付款不从夏季工资中扣除，尽管所有工资 可在公式数据中使用十大网赌软件推荐的数据. The Salary Reduction Agreement along with a Maximum Exclusion Allowance (MEA) form must be supplied to the Personnel Office before deductions may begin.
The monies are sent to the carriers by Employer Resources following the employees pay date. 这些钱是根据所选择的投资选项来分配的 在您填写的表格上列出您选择的承运人. Allocations can be changed at any time using the instructions provided you from the carrier.
最后修改日期:1998年3月4日
