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Demsey, Brian R. – American School Board Journal, 1991
For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…
Descriptors: Boards of Education, Compensation (Remuneration), Elementary Secondary Education, Recruitment
