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Taxes 2012Taxes 2012 IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Taxes 2012 For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Taxes 2012 25% of an eligible employee's compensation. Taxes 2012 $40,000 (subject to cost-of-living adjustments after 2002). Taxes 2012 Deduction limit. Taxes 2012 For years beginning after 2001, the following changes apply to the SEP deduction limit. Taxes 2012 Elective deferrals (SARSEPs). Taxes 2012 Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Taxes 2012 Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Taxes 2012 Definition of compensation. Taxes 2012 Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Taxes 2012 More information. Taxes 2012 For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Taxes 2012 403(b) Plans Figuring catch-up contributions. Taxes 2012 When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Taxes 2012 Qualified retirement plans. Taxes 2012 403(b) plans. Taxes 2012 Simplified employee pensions (SEP). Taxes 2012 SIMPLE plans. Taxes 2012 The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Taxes 2012 For 2002, the limit is $1,000. Taxes 2012 Rollovers to and from 403(b) plans. Taxes 2012 If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Taxes 2012 This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Taxes 2012 Years of service for church employees and ministers. Taxes 2012 If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Taxes 2012 Prior law required church employees and ministers to figure years of service separately for each employer. Taxes 2012 As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Taxes 2012 Foreign missionaries. Taxes 2012 If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Taxes 2012 More information. Taxes 2012 For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Taxes 2012 Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Taxes 2012 For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Taxes 2012 The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Taxes 2012 More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Taxes 2012 Prev Up Next Home More Online Publications
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The Unified Combatant Commands have a variety of strategic responsibilities, and promote effective and efficient cooperation between the various uniformed services.
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Contact via the Web: Contact the Unified Combatant Commands (Defense Department)
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