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New IRS Regulations for 403(b) Plans Raise Tax-Sheltered Annuity Compliance to New Heights

April 2008

On July 26, 2007, the IRS issued new final 403(b) regulations that govern all aspects of tax-sheltered annuity plans, also known as 403(b) or TSA plans. These new regulations overhaul, in large part, existing IRS rules, many of which have applied to TSA/403(b) contracts for more than forty years.

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