Abstract
This Comment will consider the contribution limitations imposed upon section 403(b) annuities before ERISA and then proceed to examine the present contribution limitations in depth. A grasp of the mechanics of calculating an employee's contribution limitations is indispensable to an understanding of the concepts involved. Examples will therefore be used throughout this Comment to illustrate the determination of these limitations.
Recommended Citation
Comment, The Contribution Limitations for I.R.C. 403(b) Tax Sheltered Annuities after ERISA, 25 Clev. St. L. Rev. 565 (1976)