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It vacated a decision in American Petrofina v. Oil Chemical Workers involving whether arbitration should be handled by a trial court and it referenced an earlier ruling in AT&T Technologies v. 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ALL 403(b)PENSION COMPONENTS\n\nTemple University yesterday lost its last bid for a $690,000 refund of SocialSecurity withholding taxes on employee pension contributions,as the U.S.Su-preme Court turned away the Pennsylvania public school's challenge to a retro-active tax law.  \nThe case turned on the chronology of policy-setting by the Internal RevenueService,the Supreme Court and Congress,from a 1965 IRS revenue ralfng to theenactment of a 1984 law codifying that ruling.  \nTemple asked the Court,in Temple University v.United States(54 USLW 3619),to overturn a ruling refusing a refund of taxes the school withheld on employ-ees'contributions to their tax-deferred retirement plans,called section403(b)plans,which are operated by many schools and colleges.  \nSeeking $1 MillonBecause employers do not count their\"supplemental\"contributions in the wage base for figuring Federal Insurance Contributions Act(FICA)taxes,Temple disputed a 1965 IRS_ruling requiring it to count the\"sal-ary reduction amount,\"or what is taken from the wages of employees involved inthe pension plan.The university sought a refund of about $690,000 in taxesfrom 1979 through 1981 and,in another case,is pursuing more than $300,000.  \nCongress retroactively codified the IRS view in 1983 and 1984,but“at least 14identical refund actions currently[are]pending in the federal courts and 27schools and hospitals\"have begun similar suits,according to Temple.  \nTemple urged the Court to curb Congress's ability to make retroactive tax lawand cited a 1981 Supreme Court ruling saying \"wages\"must have the same meaningfor income tax and FICA withholding purposes.Employers do not withhold incometaxes on either employer or employee 403(b)contributions,Temple noted.  \nThe 3rd Circuit Court of Appeals upheld the IRS position,though,adhering tothe now-codified 1965 IRS interpretation of wages,which excluded the supple-ments but not employee salary reduction amounts for FICA only.  \nThe Court yesterday also vacated a 5th Circuit ruling in American Petrofina v.011 Chemical Workers(54 USLW 3236)that barred a private employer from firinga worker during a wage strike and ordered arbitration of the dispute,as theold and new contracts required.The Court referred to its Apri17 ruling inAT&T Technologies v.Communications Workers of America(54 USLW 4339),in whichit said a trial court,not an arbitrator,should decide whether a disputed con-tract provision was subject to arbitration.--Maggie Hume  \n40  \n# AACTE APPOINTS FIVE TO HEAD TEACHING CENTER STUDY GROUPS\n\nThe American Assoclation of Colleges for Teacher Education(AACTE)has namedfive people to head study groups that will examine issues affecting the teach-ing profession.  \nThe four groups--one of which_wil1 have co-chairs--wil1 comprise AACTE's newCenter for Change in Teacher Education and wil1 study teacher competence,pro-fessional leadership,the knowledge base for teacher education and educationequity,according to AACTE.  \nThe center also will attempt to enhance the position of teacher education with-in higher education,with emphasis on training and research;to assure profes-sional control over all aspects of teaching,from admission,preparation,andaccreditation to certification,retention,and professional development;andwill press for professional school status for teacher education.  \nEncouraging Change\"Through the center,AACTE is assuming a heightenedrole of promoting serious examination of alternative models,structures anddesigns for professional teacher education,encouraging change in teacher edu-cation and ensuring that decisions for change are made by teacher educators,\"AACTE President Norene Daly said in a statement.  \nThe groups will approach their work through a variety of ways,including com-missioning position papers and convening panels knowledgeable on the subjects.They also will rely on AACTE members for information.Their final r","cbCaigxWS4lNEZwq","https://ap.wps.com/l/cbCaigxWS4lNEZwq","pdf",1289326,"English","# Social Security Tax and 403(b) Pension Components\n## Background of the Temple University case\n## Court chronology and retroactive codification\n## Related Supreme Court action and implications","[{\"question\":\"Why did Temple University seek a refund of Social Security withholding taxes?\",\"answer\":\"Temple sought a refund of taxes withheld on employee contributions to tax-deferred 403(b) retirement plans, arguing about how the “salary reduction amount” should be treated for FICA purposes.\"},{\"question\":\"What key issue did the Supreme Court case turn on?\",\"answer\":\"The case depended on the chronology of policy-setting—starting with a 1965 IRS ruling, followed by Supreme Court and congressional actions, and culminating in 1984 codifying legislation.\"},{\"question\":\"Did the Supreme Court also address other disputes beyond the 403(b) taxes?\",\"answer\":\"Yes. It vacated a decision in American Petrofina v. Oil Chemical Workers involving whether arbitration should be handled by a trial court and it referenced an earlier ruling in AT\\u0026T Technologies v. Communications Workers of America.\"}]","Social Security Tax Must Be Withheld on All 403(b) Pension Components | PDF",1789963409,13]