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Section 403(b) Compliance Guide for Public Education Employers - Ellie Lowder

Section 403(b) Compliance Guide for Public Education Employers


Published: 1st January 2006
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Busy school business officials will welcome guidance in the establishment or updating of 403(b) compliance programs, and this guide should help meet that need. The Economic Growth and Tax Relief Reconciliation Act of 2001 has substantially changed the rules for TSA/403(b) arrangements; thus, it is important that school business officials have a compliance guide that reflects those changes. This will help them and their staff, understand what needs to be done.

Consultant Lowder takes into account all regulatory changes as of 30 June 2005 for this handbook on post-EGTRRA compliance programs, including the new Roth 403(b) and severance pay rules. She starts with frequently asked questions, then takes a regulatory overview and describes IRS examination guidelines and audits. * Reference and Research Book News *

Reader's Notep. V
TSA/403(b) Programs and Compliance Frequently Asked Questionsp. 1
EGTRRA and Regulatory Overviewp. 7
The IRS Examination Guidelinesp. 11
IRS Audits: The Most Common Violations and Results; New IRS Focus on Loans and Hardship Withdrawalsp. 13
IRS Correction Programsp. 17
The Organization of This Compliance Guidep. 21
The Basics of 403(b) Plansp. 23
Types of Contributions Permittedp. 27
No More Coordination of Contributions to Both a 403(b) Arrangement and a 457(b) Deferred Compensation Planp. 35
Correction of Excess Contributionsp. 37
The Nondiscrimination Rules for TSA Plansp. 41
Title I of ERISAp. 45
Plan Defects: How They May Affect the TSA Planp. 47
Your Compliance Projectp. 51
What Is a Service Provider?p. 53
The Service Provider Agreementp. 55
The Salary Reduction Agreementp. 57
The Basics of 457(b) Governmental Plansp. 63
Compliance Checklist for Public Education Institutions Sponsoring Non-ERISA 403(b) Plansp. 71
The 403(b) Specimen Agreementsp. 75
About the Authorp. 87
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9781578863921
ISBN-10: 1578863929
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 87
Published: 1st January 2006
Country of Publication: US
Dimensions (cm): 22.0 x 14.68  x 1.35
Weight (kg): 0.28
Edition Number: 2
Edition Type: Revised