Treasury Regulations · 26 CFR
§ 1.402(g)(3)-1. Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 402(g)(3)
Cite as 26 CFR § 1.402(g)(3)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 26, 2007 by T.D. 9340
- Issued under
- 26 U.S.C. § 402(g)(3)
- Length
- 177 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 1 regulation; cited by 0
¶(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 one-time irrevocable election made on or before the employee's first becoming eligible to participate under the employer's plans or a contribution made as a condition of employment that reduces the employee's compensation.
¶(c) Applicable date. This section is applicable for taxable years beginning after December 31, 2008.
[T.D. 9340, 72 FR 41140, July 26, 2007]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 403 Taxation of employee annuities
- § 3121 Definitions
- § 402 Taxability of beneficiary of employees’ trust
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9340 (72 FR 41140)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
Nearby sections
- § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
- § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
- § 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.
- § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
- § 1.403(a)-2 Capital gains treatment for certain distributions.