403B Answer Book

Overview

• Overview of Section 403(b) Arrangements

• Section 501(c)(3) Organizations

• Contribution Limits

• Nondiscrimination in Coverage and Benefits

• Investments

• Annuities

• Section 403(b)(7) Custodial Accounts

• Application of Federal Securities Law to Section 403(b) Arrangements

• ERISA Requirements

• Distributions

• Loans, Life Insurance, and Plan Termination

• Beneficiary Designations

• Qualified Domestic Relations Orders

• Tax Aspects of Church Plans

• Plans of Governmental and Tax-Exempt Entities Under Code Section 457

• Mergers and

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Overview

• Overview of Section 403(b) Arrangements

• Section 501(c)(3) Organizations

• Contribution Limits

• Nondiscrimination in Coverage and Benefits

• Investments

• Annuities

• Section 403(b)(7) Custodial Accounts

• Application of Federal Securities Law to Section 403(b) Arrangements

• ERISA Requirements

• Distributions

• Loans, Life Insurance, and Plan Termination

• Beneficiary Designations

• Qualified Domestic Relations Orders

• Tax Aspects of Church Plans

• Plans of Governmental and Tax-Exempt Entities Under Code Section 457

• Mergers and Acquisitions

• Designing Tax- Sheltered Annuity Plans

• Internal Revenue Service Audits and the Internal Revenue Service's Examination Guidelines

• Tax-Sheltered Annuity Voluntary Correction Programs

• International Tax Treatment

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Product Details

  • ISBN-13: 9781567063882
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 7/24/1997
  • Series: The Panel Answer Book Series
  • Edition description: 3RD
  • Edition number: 3
  • Pages: 768

Table of Contents

Chapter 1 Overview of Section 403(b) Arrangements 1
Introduction to Section 403(b) Programs 2
Basic Requirements 5
Eligible Employers 9
Eligible Employees 11
Requirements Relating to Contributions 12
Requirements Relating to Investments 15
Requirements Relating to Distributions 16
Chapter 2 Section 501(c)(3) Organizations 1
Introduction to Section 501(c)(3) Organizations 1
Basic Requirements 3
State Filing Requirements 12
Maintaining 501(c)(3) Status 13
Recordkeeping and Disclosure Requirements 18
Chapter 3 Contribution Limits 1
Overview of Section 403(b) Contribution Limits 2
Section 403(b)(2) Contribution Limits 4
Includible Compensation 5
Years of Service 8
Prior Years' Contributions 11
Section 415(c) Contribution Limits 13
Special Alternative Limits 17
Section 402(g) Contribution Limits 21
Section 414(v) Catch-up Limit 23
Coordination of Deferrals and Contributions 24
Correction of Nonentitled Contributions 27
Contributions That Exceed All Limits 36
Overmax Contributions Under Section 403(b)(7) Custodial Accounts 36
Chapter 4 Nondiscrimination in Coverage and Benefits 1
Overview of Nondiscrimination Requirements 2
Application of Nondiscrimination Requirements for Different Types of Contributions 4
Minimum Participation Rules 9
Coverage Rules 11
Nondiscrimination Rules 17
Chapter 5 Investments 1
Funding 403(b) Arrangements 2
Protecting the Safety of Investments 10
Employer Responsibility for 403(b) Investments 12
Protection Against Liability 18
Making Investment Decisions 20
Participant-Directed Investment 23
Investment Communication Requirements 26
Providing Investment Education and Advice 29
Procedures for Investment Instructions 32
Records Retention 35
Paying Plan Administration Expenses 35
Financial Services Modernization 36
Chapter 6 Annuities 1
In General 1
Insurers 6
Types of Annuities and How They Function 7
Regulations and Restrictions 10
Employers 18
Chapter 7 Section 403(b)(7) Custodial Accounts 1
Requirements 2
Regulated Investment Companies 5
Tax Treatment 5
Transfer of Assets 6
Distributions 7
Chapter 8 Application of Federal Securities Laws to Section 403(b) Arrangements 1
Chapter 9 ERISA Requirements 1
Circumstances Under Which a 403(b) Arrangement Is Subject to ERISA 2
Vesting 7
Joint and Survivor Annuity Requirements 9
Participation Requirements 10
Death Benefit Beneficiary Designations 11
Amendments 12
Bonding and Plan Assets 15
Disclosure and Reporting 17
Compliance with Claims Procedures 24
Assignment or Alienation 27
Fiduciary Matters 28
Chapter 10 Distributions 1
Requirements Governing Timing and Amount of Benefit Distributions 3
Calculation and Distribution of Grandfathered Amounts 10
Distributions After Death of Participant 11
Designated Beneficiaries 15
Minimum Distribution Incidental Benefit Requirements 17
Taxation and Investment in the Contract 20
Withdrawal Restrictions 24
Hardship Distributions 26
Death Benefits 28
Rollovers and Transfers 28
Tax Withholding and Reporting 42
Chapter 11 Loans, Life Insurance, and Plan Termination 1
Loans 2
Life Insurance 22
Plan Termination 27
Chapter 12 Beneficiary Designations 1
Making a Beneficiary Designation 2
Using Trusts 7
Family Rights That Restrain a Beneficiary Designation 8
Charitable Gifts 10
Common-Law Marriage 11
Community Property 20
Premarital Agreements 22
Postnuptial Agreements 25
Tenancy by the Entirety 26
Disclaimers 28
Government Claims 31
Unclaimed Property 32
Tax-Oriented Estate Planning 33
Qualified Domestic Trusts for Noncitizens 39
Who Can Give Advice 40
Chapter 13 Qualified Domestic Relations Orders 1
Overview 2
Requirements of a Qualified Domestic Relations Order 7
Special Provisions 14
Plan Administration Procedures 16
Tax Treatment 25
Bankruptcy 29
State Courts' Purview 30
Legal Malpractice 31
Chapter 14 Tax Aspects of Church Plans 1
Church Retirement Income Accounts 2
Special Definitions and Rules for 403(b) Church Plans 4
Church Plan Status for a 403(b) Church Plan 5
Electing (or Not Electing) ERISA Coverage 10
Rules Applicable to Nonelecting Church Qualified Plans 11
Failure to Qualify as a Church Plan or a Church 403(b) or 401(a) Plan 17
ERISA Coverage of Church Plans 18
Miscellaneous Church Plan Provisions 18
Chapter 15 Section 457 Plans 1
Overview 2
Eligible Plans 9
Ineligible Plans 24
ERISA Considerations 30
Miscellaneous 31
Chapter 16 Mergers and Acquisitions 1
403(b) Plan Considerations 1
Severance Pay and 403(b) Plans 8
457 Plan Considerations 11
Chapter 17 Designing Tax-Sheltered Annuity Plans 1
Pre-tax Savings 2
Impact of ERISA Coverage 5
Thrift Savings Plans 5
Primary Retirement Plans 12
Supplemental Retirement Plans 14
Chapter 18 Tax-Sheltered Annuity Voluntary Correction Programs 1
Overview of SCP 2
Overview of the VCT Program 11
Correction Fees and Sanctions 15
Correction Procedures and Principles 21
Submission Procedures and Requirements 29
Other Considerations 34
VCT Program Corrections 35
Audit Guidelines 38
403(b) Program Defects 40
Chapter 19 International Tax Treatment 1
Selected Treaties 3
Plan Design Considerations 4
Governing Law 8
Foreign Income Tax Treatment 10
U.S. Federal Income Tax Treatment 12
Income Tax Treaties 18
International Rollovers 28
Withholding on 403(b) Distributions 38
U.S. Federal Estate Tax Treatment 58
U.S. Expatriate Tax 60
Chapter 20 Retirement and Estate Planning for 403(b) Participants 1
Estate Tax Treatment 2
Gift Tax Treatment 4
Funding Trusts with Retirement Plan Annuities 5
Funding Charitable Gifts with Retirement Plan Annuities 10
Spousal Rollovers 13
Retirement Equity Act of 1984 13
Appendix A Table for Determining Distribution Period 1
Appendix B The Role of the Tax or Employee Benefits Professional in the 403(b) Arena 1
Index 1
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