Customer Accounts第 82 / 110 题

A 403(b) tax-sheltered annuity plan is available to employees of:

a.Public schools and qualifying 501(c)(3) tax-exempt organizations
b.Any corporation with fewer than 100 employees
c.Self-employed individuals only
d.Federal government agencies exclusively

解析

Section 403(b) plans serve public education employees and staff of qualifying tax-exempt organizations such as hospitals and charities. Small private employers commonly use SIMPLE or SEP plans, and the self-employed may use SEP or solo 401(k) arrangements. Federal employees participate in the Thrift Savings Plan.

法律依据: Internal Revenue Code

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