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

Section 403(b) Compliance Guide for Public Education Employers

Paperback Published: 1st January 2006
ISBN: 9781578863938
Number Of Pages: 88

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Whether employers are self-administering their 403(b) plans, or are using a Third Party Administrator (TPA), the in depth information in this book will provide a guide to the regulations, and the tools needed to correctly operate the plan. Busy School Business Officials can use this guide with payroll or Human Resources personnel to train them in the proper day to day operation of the plan and avoid the pitfalls that would create plan violations. The material is invaluable in maintaining oversight of the TPA, and the providers of product and investments. SBOs using previous editions of the book have reported that its use has provided an "all in one" resource for a step by step program to a worry-free 403(b) plan that benefits both the employer and the employees in this time of concerns about basic pension and social security benefits." The 4th edition contains all available guidance at press time, including the IRS document approval program, and correction procedures for plan failures.

Industry Reviews

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: 9781578863938
ISBN-10: 1578863937
Audience: General
Format: Paperback
Language: English
Number Of Pages: 88
Published: 1st January 2006
Country of Publication: US
Dimensions (cm): 21.59 x 13.97  x 0.58
Weight (kg): 0.13
Edition Number: 2
Edition Type: Revised