Section 403(B) Compliance Guide for Public Education Employers

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ASBO first published a compliance guide for the 403(b) arrangements in the late 1990s to provide assistance to the school business officials with the administration of their non-ERISA 403(b) arrangements. This, the 2003 Edition, is completely updated to reflect the extensive changes to 403(b) arrangements included in the Economic Growth & Tax Relief Reconciliation Act of 2001 and current reports of IRS audit activities. Additionally, the 2003 Edition, for the first time, includes compliance information for 457(b) deferred compensation plans in light of the growing number of audits of those plans. Since the IRS audits of 403(b) arrangements are expected to continue for the foreseeable future, it is important that detailed information, including sample forms and checklists to assist busy members in correctly operating their 403(b) non-ERISA arrangements, be available. Includes: detailed information about the audits of 403(b) arrangements, a description of the rules and regulations, a description of the most common violations (and how to avoid them), a sample Service Provider and Salary Reduction Agreements, a compliance checklist. Section 403(b) Compliance Guide for Public Education Employers is an excellent resource for use by public school districts providing step-by-step information on the administration of a compliant 403(b) arrangement. It can help school business officials avoid costly defects that the Internal Revenue Service might discover in an audit situation.

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Editorial Reviews

Reference and Research Book News
Lowder...offers a compliance guide to assist school business officials with the administration of their 403(b) non-ERISA arrangements, and provides sample forms and checklists.
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Product Details

  • ISBN-13: 9781578860845
  • Publisher: R&L Education
  • Publication date: 1/28/2004
  • Pages: 82
  • Product dimensions: 6.40 (w) x 9.02 (h) x 0.31 (d)

Meet the Author

Ellie Lowder is an independent consultant providing services relevant to 403(b) and other types of retirement plans for public school employers. She is the author of several books and compliance manuals about 403(b) and 457(b) plans.

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Table of Contents

1 TSA/403(b) Programs and Compliance Frequently Asked Questions 2 EGTRRA Overview 3 The IRS Examination Guidelines 4 IRS Audits: The Most Common Violations and Results 5 IRS Correction Programs 6 The Orgnization ot This Compliance Guide 7 The Basics of 403(b) Plans 8 There Are Tow Types of Contributions Permitted 9 No More Coordination of Contributions to Both a 403(b) Arrangement and a 457(b) Deferred Compensation Plan 10 Correction of Excess Contributions 11 The Nondiscrimination Rules for TSA Plans 12 Title I of ERISA 13 Plan Defects: How They May Affect the TSA Plan 14 You Compliance Project 15 What Is a Sevice Provider? 16 The Service Provider Agreement 17 The Salary Reduction Agreement 18 The Basics of 457(b) Governmental Plans 19 Compliance Chechlist for Public Education Institutions Sponsoring non-ERISA 403(b) Plans 20 The 403(b) Specimen Agreements

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