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Late Tax FilingLate tax filing 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. Late tax filing 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. Late tax filing 25% of an eligible employee's compensation. Late tax filing $40,000 (subject to cost-of-living adjustments after 2002). Late tax filing Deduction limit. Late tax filing For years beginning after 2001, the following changes apply to the SEP deduction limit. Late tax filing Elective deferrals (SARSEPs). Late tax filing Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Late tax filing Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Late tax filing Definition of compensation. Late tax filing Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Late tax filing More information. Late tax filing For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Late tax filing 403(b) Plans Figuring catch-up contributions. Late tax filing When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Late tax filing Qualified retirement plans. Late tax filing 403(b) plans. Late tax filing Simplified employee pensions (SEP). Late tax filing SIMPLE plans. Late tax filing The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Late tax filing For 2002, the limit is $1,000. Late tax filing Rollovers to and from 403(b) plans. Late tax filing 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). Late tax filing 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. Late tax filing Years of service for church employees and ministers. Late tax filing 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. Late tax filing Prior law required church employees and ministers to figure years of service separately for each employer. Late tax filing 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. Late tax filing Foreign missionaries. Late tax filing 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. Late tax filing More information. Late tax filing For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Late tax filing 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. Late tax filing 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. Late tax filing 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). Late tax filing More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Late tax filing Prev Up Next Home More Online Publications
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