Tax-Deferred Annuity Program
E717423
The Tax-Deferred Annuity Program is a retirement savings plan that allows eligible New York City educators and employees to contribute pre-tax income to build additional tax-advantaged retirement benefits alongside their pension.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Tax-Deferred Annuity Program canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T8149567 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Tax-Deferred Annuity Program Context triple: [Teachers’ Retirement System of the City of New York, hasProgram, Tax-Deferred Annuity Program]
-
A.
Thrift Savings Plan
The Thrift Savings Plan is a U.S. federal government–sponsored defined-contribution retirement savings and investment plan for federal employees and members of the uniformed services, similar to a 401(k).
-
B.
U.S. Individual Retirement Accounts
U.S. Individual Retirement Accounts are tax-advantaged investment accounts that allow individuals in the United States to save and invest for retirement under specific IRS rules and contribution limits.
-
C.
Capital Fund Program
The Capital Fund Program is a U.S. Department of Housing and Urban Development (HUD) funding program that provides financial assistance to public housing agencies for the development, financing, and modernization of public housing properties.
-
D.
Old-Age Reserve Account
The Old-Age Reserve Account was a federal trust fund established to accumulate and manage payroll tax revenues used to finance retirement benefits under the early U.S. Social Security system.
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E.
Saving on a Valuable Education (SAVE) Plan
The Saving on a Valuable Education (SAVE) Plan is a U.S. federal income-driven student loan repayment program that bases monthly payments on a borrower’s income and family size and offers eventual loan forgiveness after a set number of qualifying years.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Tax-Deferred Annuity Program Target entity description: The Tax-Deferred Annuity Program is a retirement savings plan that allows eligible New York City educators and employees to contribute pre-tax income to build additional tax-advantaged retirement benefits alongside their pension.
-
A.
Thrift Savings Plan
The Thrift Savings Plan is a U.S. federal government–sponsored defined-contribution retirement savings and investment plan for federal employees and members of the uniformed services, similar to a 401(k).
-
B.
U.S. Individual Retirement Accounts
U.S. Individual Retirement Accounts are tax-advantaged investment accounts that allow individuals in the United States to save and invest for retirement under specific IRS rules and contribution limits.
-
C.
Capital Fund Program
The Capital Fund Program is a U.S. Department of Housing and Urban Development (HUD) funding program that provides financial assistance to public housing agencies for the development, financing, and modernization of public housing properties.
-
D.
Old-Age Reserve Account
The Old-Age Reserve Account was a federal trust fund established to accumulate and manage payroll tax revenues used to finance retirement benefits under the early U.S. Social Security system.
-
E.
Saving on a Valuable Education (SAVE) Plan
The Saving on a Valuable Education (SAVE) Plan is a U.S. federal income-driven student loan repayment program that bases monthly payments on a borrower’s income and family size and offers eventual loan forgiveness after a set number of qualifying years.
- F. None of above. chosen
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
retirement savings plan
ⓘ
tax-deferred annuity ⓘ |
| beneficiaryProvision | allows designation of beneficiaries ⓘ |
| benefitPhase | provides income in retirement ⓘ |
| benefitType | account balance based on contributions and investment returns ⓘ |
| contributionMethod | payroll deduction ⓘ |
| contributionTaxTreatment |
pre-tax
ⓘ
tax-deferred growth ⓘ |
| contributionType | employee contributions ⓘ |
| coordinationWith |
New York City Board of Education Retirement System pension
ⓘ
New York City Teachers' Retirement System pension ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| distributionOption |
annuity income options
ⓘ
lump-sum withdrawals ⓘ systematic withdrawals ⓘ |
| eligibilityCriterion | employment by New York City Department of Education or eligible NYC agency ⓘ |
| feature |
contributions reduce current taxable income
ⓘ
investment earnings are not taxed until withdrawal ⓘ may offer hardship withdrawals subject to IRS rules ⓘ may offer loan provisions subject to plan rules ⓘ participants choose among multiple investment funds ⓘ subject to IRS annual contribution limits ⓘ |
| governedBy | plan document of the Teachers' Retirement System of the City of New York ⓘ |
| legalBasis |
Internal Revenue Code Section 403(b)
ⓘ
Internal Revenue Code Section 457(b) ⓘ
linked to:
Internal Revenue Code section 457(b)
|
| offers |
fixed-return investment options
ⓘ
variable-return investment options ⓘ various investment options ⓘ |
| operatedBy | Teachers' Retirement System of the City of New York ⓘ |
| operatedInJurisdiction | New York City ⓘ |
| participantType | public sector employees ⓘ |
| penalty | early withdrawal may be subject to IRS penalties ⓘ |
| planSponsor |
City of New York
ⓘ
linked to:
New York City
|
| purpose |
allow participants to save on a tax-deferred basis
ⓘ
complement defined benefit pension benefits ⓘ provide supplemental retirement income ⓘ |
| regulator |
Internal Revenue Service
ⓘ
U.S. Department of the Treasury ⓘ
linked to:
United States Department of the Treasury
|
| relatedTo |
403(b) plan
ⓘ
457(b) deferred compensation plan ⓘ |
| targetGroup |
New York City educators
ⓘ
New York City public school employees ⓘ eligible New York City employees ⓘ |
| taxAdvantage | tax deferral on contributions and earnings ⓘ |
| withdrawalTaxTreatment | taxable as ordinary income when distributed ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Tax-Deferred Annuity Program Description of subject: The Tax-Deferred Annuity Program is a retirement savings plan that allows eligible New York City educators and employees to contribute pre-tax income to build additional tax-advantaged retirement benefits alongside their pension.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.