人力资源

避税年金计划

WHAT IS A TAX-SHELTERED ANNUITY (运输安全管理局) 403(b) PLAN?

运输安全管理局, 免税的年金, 是《十大网赌排行榜》(IRC)的技术术语，受IRC第403(b)条规管。 通常被称为403(b)计划. 非营利性501(c)免税组织、高等教育机构和公立学校的雇员 are eligible to tax-defer income under this plan for additional retirement savings.

为什么叫避税?

你对运输安全管理局的自愿捐款减少了你的应税收入(工资)，包括州税和联邦税. Contributions must be made through your employer. 运输安全管理局 contributions do not affect Social Security taxes or reported wages 社会保障. 抵扣或递延的税款和应计利息的纳税义务推迟到 the money is withdrawn as income, usually at retirement time. Do not confuse tax sheltered or deferred with tax exempt.

WHO IS ELIGIBLE TO PARTICIPATE IN THE 403(b) PLAN?

IRC非歧视规则规定，向一组雇员提供免税年金计划的雇主必须提供 this program to all employees with some exceptions. 十大网赌软件推荐 offers participation to all employees, with the exceptions of work-study 学生, 学生雇员和兼职工资(P-14)雇员通常每周工作时间少于20小时. Adjunct faculty are eligible to participate.

WHAT ARE THE ADVANTAGES OF A 运输安全管理局 PLANS?

Participation in a 运输安全管理局 plan will reduce your taxes immediately. 你向运输安全管理局缴纳的每一美元目前都不需要缴纳普通所得税. 因此，通过参加这个计划，你通常会少交联邦和州所得税. 下表中显示的示例假设一个雇员有一项预扣税豁免.

递延缴税的权力

单

没有tsa，有tsa

• 半月总收入$1,500.00 $1,500.00
• 税前贡献无150美元.00 运输安全管理局
• 联邦所得税191美元.94 $ 169.44
• 结合OASDI & HI
• (联邦保险捐税法)114美元.75 $ 114.75
• (州所得税)67美元.61 $ 58.99
• 拿回家的工资是1125美元.70 $1,006.82

结果:你贡献了150美元.00 but your take-home pay is only reduced by $118.88 because of lower taxes for FIT and SIT.

规划要点

你的工资缴款是在税前的基础上进行的，并在递延的基础上累积.
Immediate 100% vesting is available on all your contributions.
Loan provisions enable you to borrow against your account balance.
You have a wide choice of investment options.
我的w-2表会有什么不同?
在日历年度结束时，你的W-2将显示你调整后的工资用于纳税申报. W-2上的一个单独的方框将显示日历年的总递延金额，适当地编码为403(b)钱.

注意:你一整年都在享受较低的税收，因为每次税收都是根据工资率减去运输安全管理局的金额计算的.

HOW MUCH CAN I CONTRIBUTE TO A 运输安全管理局 PLAN?

你在一个日历年里可以存多少钱是有具体限制的. The limitations are imposed by sections of the IRC, 403(b) & 403(b)、7、415及402(g).

教育机构的雇员可以选择其他限制，并允许有资格的人超过一般的延期限制. 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. 您的最大供款金额由IRC公式根据您提供给承运商的数据确定. 计算结果称为您的最大排除津贴(MEA)。. This calculation is to be done every year, 或者随着变化而变化, as the variables in the formula change.

根据IRC第402(g)条, employees with 15 服务年限 with the same employer, 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.

*New employees are not able to defer at the 20% figure.

最低延期付款金额是多少?

The College requires a minimum deferral of $10.每个工资期00美元. The carriers may differ in what they require as a minimum deferral amount.

我可以更改我的延期付款金额吗?

Once you decide to participate and agree to the amount to be deferred each pay period, you may change the deferral amount during the (calendar) year. 国家工资系统不允许百分比，所以任何延期付款金额必须以美元表示.

CAN I STOP MY CONTRIBUTION AND RESUME AT A LATER DATE?

是的. Elective contributions may be suspended at any time; however, 以新的减薪协议及最高免税额(MEA)继续供款 必须完成. 您已存入的供款将根据您的分配继续参与相应的基金体验. Allocations can be changed anytime by contacting your 运输安全管理局 plan carrier.

我有哪些投资选择?

您可以将您的供款直接投资于您所选择的保险公司提供的任何一种或多种投资选择. Investment options include both fixed accounts and variable accounts, with a wide range of investment options. 你的承运人 代表可以与您讨论您的选择，并提供有关分配供款的额外信息, transferring between funds, carrier charges and other questions you may have. 不?t overlook the importance of asking specific questions regarding fees, surrender charges, and other costs to you. 没有愚蠢的问题!

什么是退保费??

你的承运人 may impose surrender charges when a withdrawal is requested. This is an area where the carriers differ. 参加者在报名前应向承运商询问有关所有行政费用，包括转让费和退费.

我可以从我的账户里借吗?

在某些情况下，您可以从您的运输安全管理局帐户中借款，而无需缴纳所得税或IRC罚款. The loan must be paid back according to the loan schedule arranged by your carrier. 你的承运人 representative can provide further information.

HOW WILL I KNOW HOW MUCH IS IN MY 运输安全管理局 ACCOUNT?

你的承运人 will provide you with Quarterly Account statements which will show:

• All transactions including deposits and withdrawals
• 账户汇总
• Interest accrued (interest is deferred from taxes as well)
• 适用费用
• 现行利率
• Variable units purchased and the applicable unit value

AM I RESTRICTED IN ACCESSING MY 运输安全管理局 ACCOUNT?

是的. Monies contributed to a 运输安全管理局 account are intended for additional retirement income. 因此，t的可用性 hese funds prior to retirement is restricted. 1986年《十大网赌排行榜》中的联邦立法限制提取1989年1月以后的捐款，除非发生下列事件之一:

• 59岁半以上?
• 服务分离
• 死亡
• 残疾
• 经济残疾困难
• qualified domestic relation orders (QDRO)

提取1989年以前的捐款仍受1989年1月以前生效的法律规定的限制, with possible carrier limitation and/or surrender charges. Monies withdrawn maybe subject to a 10% IRC penalty unless certain conditions are met. 这些条件是:

• 达到59岁半
• 死亡
• 残疾
• 参与人在离职后终身领取基本相等的定期付款
• Attainment of age 55 (or more) when separating from service
• 合格的家庭关系订单
• 可扣除的医疗费用

如果我终止雇佣关系怎么办?

You may withdraw your cash, subject to IRC regulations.
You may leave the money to accumulate for future use.
如果你的新雇主有递延纳税年金计划，并且新计划接受转账，你可以将账户余额转账.
You may roll your money over to an IRA rollover account.

我退休后有什么选择?

您可以选择将您的资金留在您的账户中，您的资金将继续参与投资收益 tax-deferred basis until you elect to withdraw them. 一般在70岁 ?, IRC requires that you begin to withdraw a portion of the balance.
您可以将您的帐户余额按多种选择进行年金化，以提供定期或年度收入.
You may roll over your account balance to an IRA.

WHAT HAPPENS TO MY 运输安全管理局 IF I SHOULD DIE BEFORE I RETIRE?

您的账户余额(分配日期的估值)将支付给您的受益人.

我如何加入tsa计划?

注册过程从联系一个或多个国家合格承运人名单开始，该名单可以从学院工资和人事办公室获得. 承运人代表将使用IRC公式为您计算最高排除津贴(MEA). A MEA tells you the maximum deferral available to you for the current 应纳税年. You must furnish the carrier the data for the formula. MEA计算的准确性取决于您提交的完整和准确的数据.

Data you must furnish the carrier includes: salary, 服务年限, (兼职工作的部分年数, wage or part-time salaried must be equated to that of a full-time employee), 457 governmental deferred compensation amounts, prior contributions made at 十大网赌软件推荐 to other carriers, 每年的税前福利金额, e.g., premium conversion/flexible spending accounts, breaks in service and educational or sabbatical leave at 50% pay.

Once you have been told the maximum amount you are eligible to defer, you must then determine the amount you wish to defer. 这个数字记在工资上 Reduction Agreement furnished by New River Community College Personnel Office. This form becomes the payroll authorization. 你必须在这张表上签字并注明 whether you have chosen an alternative limit to maximize your contribution. 如果你不知道，问你的承运人! 这对你将来的使用很重要. 年度供款金额或递延金额除以支付的次数，以确定每个支付期?s amount (18 or 24 for 9-month faculty, 12个月的教员为24小时，分类，工资和兼职教员的具体情况). 运输安全管理局 contributions or deferrals are not taken from summer payrolls although all wages from 十大网赌软件推荐 may be used in the formula data. 减薪协议和最高免税额(MEA)表格必须在扣除开始之前提供给人事办公室.

这些钱由雇主资源公司在雇员发薪日之后寄给承运人. The monies are allocated according to the investment options selected and listed on the form you completed with your chosen carrier. 可以根据运营商提供的说明随时更改分配.

最后修改日期:1998年3月4日