Section 403(b) Compliance Guide for Public Education Employers

Overview

For several years, the IRS has been auditing public school districts', TSA/403(b) programs and has indicated that these audits will continue until IRS field examiners routinely find that employers have compliance practices and procedures in place. Thus, school business officials must actively pursue compliance initiatives. It is imperative that compliance practices and procedures are amended to reflect the substantial changes contained in the Economic Growth and Tax Relief and Reconciliation Act of 2001 and ...
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Section 403(b) Compliance Guide for Public Education Employers

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Overview

For several years, the IRS has been auditing public school districts', TSA/403(b) programs and has indicated that these audits will continue until IRS field examiners routinely find that employers have compliance practices and procedures in place. Thus, school business officials must actively pursue compliance initiatives. It is imperative that compliance practices and procedures are amended to reflect the substantial changes contained in the Economic Growth and Tax Relief and Reconciliation Act of 2001 and subsequent IRS guidelines. The second edition of the Section 403(b) Compliance Guide for Public Education Employers includes the new Roth 403(b), as well as all available regulatory changes as of June 30, 2005. It is designed to help busy officials and their staff update already established compliance programs, which will substantially reduce the impact of an IRS audit.
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Editorial Reviews

Reference and Research Book News
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.
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Product Details

  • ISBN-13: 9781610485029
  • Publisher: Rowman & Littlefield Publishers, Inc.
  • Publication date: 12/2/2013
  • Edition description: 4th Edition
  • Edition number: 4
  • Pages: 90
  • Product dimensions: 6.10 (w) x 9.10 (h) x 0.40 (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 1
2 EGTRRA and regulatory overview 7
3 The IRS examination guidelines 11
4 IRS audits : the most common violations and results; new IRS focus on loans and hardship withdrawals 13
5 IRS correction programs 17
6 The organization of this compliance guide 21
7 The basics of 403(b) plans 23
8 Types of contributions permitted 27
9 No more coordination of contributions to both a 403(b) arrangement and a 457(b) deferred compensation plan 35
10 Correction of excess contributions 37
11 The nondiscrimination rules for TSA plans 41
12 Title I of ERISA 45
13 Plan defects : how they may affect the TSA plan 47
14 Your compliance project 51
15 What is a service provider? 53
16 The service provider agreement 55
17 The salary reduction agreement 57
18 The basics of 457(b) governmental plans 63
19 Compliance checklist for public education institutions sponsoring non-ERISA 403(b) plans 71
20 The 403(b) specimen agreements 75
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