Retirement-Plan Information Available on Web Site

The I.R.S. has released guidelines for its agents to use when auditing non-profit organizations’ tax-sheltered annuities — known as 403(b) retirement plans after the section of the tax code that governs them.

The guidelines may be found on the I.R.S. Web site at http://www.irs.gov/prod/bus_info/tax_pro/irm-part/section; click on 27872a. For more information on the plans — and for help in resolving problems with existing plans — go to http://www.irs.gov/prod/bus_info/ep/partnership.html.