Match each voluntary deduction to its definition. 403(b) SIMPLE IRA Flexible spending account Union dues Insurance premiums Also referred to as a tax-sheltered annuity (TSA) plan. It's available to ministers, certain employees of public education institutions, and certain tax-exempt organizations. It is similar to a 401(k) plan. A retirement plan designed for employees of small businesses. These retirement plans are relatively easy to establish. A type of cafeteria plan. Employees may be reimbursed through it for qualified benefits such as dependent care and medical expenses. These can be for a variety of types, including health and life. They are subject to federal income tax withholding when paid by an employee through a deduction. These are withheld from earnings. They relate to employees who are unionized