Publication 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations (Rev. January 2002) Important Changes for 2001 Important Changes for 2002 Important Reminders Introduction Topics and Useful Items Chapter 1 - 403(b) Plan Basics Chapter 2 - Maximum Amount Contributable (MAC) for 2001 Chapter 3 - Maximum Exclusion Allowance (MEA) Chapter 4 - Limit on Annual Additions for 2001 Chapter 5 - Limit on Elective Deferrals Chapter 6 - Alternative Limits on Annual Additions Chapter 7 - Ministers and Church Employees Chapter 8 - Contributing to Both a 403(b) Plan and a 457 Plan Chapter 9 - Figuring MAC for 2002 Chapter 10 - Catch-Up Contributions Chapter 11 - Excess Contributions Chapter 12 - Distributions and Rollovers Chapter 13 - Worksheets Chapter 14 - How To Get Tax Help