State and local governments and their agencies and instrumentalities (state government units) may establish as many as three different types of tax-favored retirement plans, including qualified plans. If they are public school systems, they may establish Sec. 403(b) plans, generally known as tax-sheltered annuities (TSAs). (1)

©2015 Bloomberg News NYLJRJ6JTSE8 (Bloomberg) — Paris will become the nexus of diplomacy on Syria this week as leaders including Russian President Vladimir Putin use the opportunity of United Nations climate talks to discuss the regional conflict that has become the global epicenter of Islamic State terrorism and the refugee