26 CFR · Internal Revenue
§ 1.402(g)(3)-1 — Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
26 CFR § 1.402(g)(3)-1
This text of 26 C.F.R. § 1.402(g)(3)-1 (Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.402(g)(3)-1 (2026).
Text
§ 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
(a)General rule. With respect to an annuity contract under section 403(b), except as provided in paragraph (b) of this section, an elective deferral means an employer contribution to purchase an annuity contract under section 403(b) under a salary reduction agreement within the meaning of section 3121(a)(5)(D).
(b)Special rule. Notwithstanding paragraph (a) of this section, for purposes of section 403(b), an elective deferral only includes a contribution that is made pursuant to a cash or deferred election (as defined at § 1.401(k)-1(a)(3)). Thus, for purposes of section 402(g)(3)(C), an elective deferral does not include a contribution that is made pursuant to an employee's
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Related
Nearby Sections
11
§ 1.402(e)-1
§ 1.402(e)-1 [Reserved]§ 1.402(g)-1
Limitation on exclusion for elective deferrals.§ 1.402(g)-2
Increased limit for catch-up contributions.§ 1.402(g)(3)-1
Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.§ 1.402A-1
Designated Roth Accounts.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.402(g)(3)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.402(g)(3)-1.