Tax-Sheltered Annuity and Deferred Compensation Plans. Enrollment and changes in the tax-sheltered annuities and deferred compensation plans shall be limited to the first week of January, April and October of each year, and applications shall be held until the next effective January, April and October period. Except for unusual circumstances as judged by the Treasurer, all tax-sheltered annuity agreements and deferred compensation plans must remain without modification and may not be revoked for one full year and may not be modified more than once during any taxable year. The provisions of paragraphs two and three of this section shall also apply to IRS Section 403.B Plans, provided that:
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Samples: chtu.oh.aft.org, serb.ohio.gov
Tax-Sheltered Annuity and Deferred Compensation Plans. Enrollment and changes in the tax-sheltered annuities and deferred compensation plans shall be limited to the first week of January, April and October of each year, and applications shall be held until the next effective January, April and October period. Except for unusual circumstances as judged by the Treasurer, all tax-sheltered annuity agreements and deferred compensation plans must remain without modification and may not be revoked for one full year and may not be modified more than once during any taxable year. The provisions of paragraphs two and three of this section shall also apply to IRS Section 403.B 403(b) Plans, provided that:
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