Elective Deferrals to 403 B Salary Reduction Agreement

As a working individual, planning for your retirement is not always at the top of your list of priorities. However, it is important to start thinking about your retirement savings as early as possible. One way to save for retirement is through an elective deferral to a 403b salary reduction agreement.

First, let`s define what a 403b plan is. It is a type of tax-advantaged retirement plan for employees of certain tax-exempt organizations, such as schools and non-profit organizations. A 403b plan allows employees to contribute pre-tax dollars from their salary into a retirement fund. The money grows tax-free until it is withdrawn at retirement.

Now, let`s talk about elective deferrals. These are contributions made by employees to their retirement plan that are deducted from their salary before taxes are taken out. This means that these contributions lower the employee`s taxable income, which can result in lower income taxes.

Elective deferrals to a 403b plan can be made up to a certain limit set by the IRS. For 2021, the limit is $19,500. If you are 50 or older, you are allowed to make an additional $6,500 catch-up contribution. This means that if you are over 50, you can contribute up to $26,000 per year to your 403b plan.

Another benefit of elective deferrals to a 403b plan is that some employers offer a matching contribution. This means that the employer will match a certain percentage of the employee`s contribution, which can help the employee`s retirement savings grow even faster.

It is important to note that elective deferrals cannot be withdrawn from a 403b plan before retirement age without penalty. However, once the employee reaches retirement age, the funds in the 403b plan can be withdrawn without penalty. Withdrawals are taxed as ordinary income, but since most people have a lower income in retirement, they will likely be in a lower tax bracket than when they were working.

In summary, elective deferrals to a 403b salary reduction agreement can be a great way to save for retirement. They allow employees to contribute pre-tax dollars to their retirement fund and can lower their taxable income. With a contribution limit of $19,500 (plus a catch-up contribution for those over 50), employees can save a significant amount for retirement. Some employers even offer a matching contribution, which can make the retirement savings grow even faster.