Section 403(b) Compliance Guide for Public Education Employers

Ellie Lowder is an independent consultant with over fifty years of experience in 403(b) plans, and is widely considered one of the foremost experts in retirement plans for public education employers.

Chapter 1 Introduction: What Is in This Guide? New: IRS document approval program; Correction procedures.
Chapter 2 Overview: Final Regulations; Extension of Written Plan Adoption Date
Chapter 3 Employer's Options to Comply; If a TPA is Used
Chapter 4 Avoiding the Compliance Responsibilities
Chapter 5 Structuring and Adopting the Written Plan; Understanding the Inclusion of Non-Grandfathered "Orphan" Accounts.
Chapter 6 The Internal Revenue Service Approval Program- Now Permits Correction of Plan Document Failures.
Chapter 7 ERISA and Fiduciary Issues
Chapter 8 Selecting and De-Selecting the Investment & Product Providers
Chapter 9 Tax-Free Transfers, Exchanges and Rollovers
Chapter 10 Basic Rules For 403(b) Plans; Post Regulation, 2013 Limits
Chapter 11 Types of Contributions Permitted; Limits and Coordination With Your 457(b) plans
Chapter 12 Avoiding Violation of the Universal Availability Requirement; IRS Audit Focus on “Effective Opportunity”.
Chapter 13 Employer Contributions
Chapter 14 Communicating With Your Employees
Chapter 15 IRS Audits, Corrections & Compliance Projects
Chapter 16 The Basics of Governmental 457(b) Plans
Chapter 17 Compliance Checklist: 403(b) Plan
Chapter 18 Compliance Checklist: 457(b) Plan
Chapter 19 Forms & ASBO Resources