Statements (37)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
retirement plan
|
| gptkbp:alsoKnownAs |
tax-sheltered annuity plan
|
| gptkbp:benefit |
tax-deferred growth
|
| gptkbp:catchUpContributions |
age 50 and over
15-year rule for long-term employees |
| gptkbp:compatibleWith |
ERISA (in some cases)
|
| gptkbp:contribution |
gptkb:Roth_(after-tax)
employers employees pre-tax |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:eligibleInvestments |
annuities
mutual funds |
| gptkbp:established |
1958
|
| gptkbp:governedBy |
gptkb:Internal_Revenue_Code_Section_403(b)
|
| https://www.w3.org/2000/01/rdf-schema#label |
403(b) plan
|
| gptkbp:offeredBy |
public schools
tax-exempt organizations certain ministers |
| gptkbp:participants |
school administrators
teachers ministers nonprofit employees |
| gptkbp:purpose |
retirement savings
|
| gptkbp:regulates |
gptkb:IRS
|
| gptkbp:rolloverAllowedTo |
gptkb:IRA
other qualified plans |
| gptkbp:similarTo |
gptkb:401(k)_plan
|
| gptkbp:subject |
required minimum distributions
annual contribution limits hardship withdrawals (plan dependent) loan provisions (plan dependent) vesting requirements |
| gptkbp:withdrawalPenalty |
10% before age 59½ (exceptions apply)
|
| gptkbp:bfsParent |
gptkb:401(k)_plan
gptkb:Pensions_in_the_United_States |
| gptkbp:bfsLayer |
7
|