Section 403(b) Compliance Guide for Public Education Employers (eBook)

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 DateChapter 3 Employer's Options to Comply; If a TPA is UsedChapter 4 Avoiding the Compliance ResponsibilitiesChapter 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 IssuesChapter 8 Selecting and De-Selecting the Investment & Product ProvidersChapter 9 Tax-Free Transfers, Exchanges and RolloversChapter 10 Basic Rules For 403(b) Plans; Post Regulation, 2013 LimitsChapter 11 Types of Contributions Permitted; Limits and Coordination With Your 457(b) plansChapter 12 Avoiding Violation of the Universal Availability Requirement; IRS Audit Focus on “Effective Opportunity”. Chapter 13 Employer ContributionsChapter 14 Communicating With Your EmployeesChapter 15 IRS Audits, Corrections & Compliance ProjectsChapter 16 The Basics of Governmental 457(b) PlansChapter 17 Compliance Checklist: 403(b) PlanChapter 18 Compliance Checklist: 457(b) PlanChapter 19 Forms & ASBO Resources