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

Authors: Ellie Lowder, Eleanor A. Lowder
ISBN-13: 9781578863921, ISBN-10: 1578863929
Format: Hardcover
Publisher: The Rowman & Littlefield Publishing Group Inc
Date Published: February 2006
Edition: (Non-applicable)

Author Biography: Ellie Lowder

Book Synopsis

Busy school business officials will welcome guidance in the establishment or updating of 403(b) compliance programs, and this guide should help meet that need. The Economic Growth and Tax Relief Reconciliation Act of 2001 has substantially changed the rules for TSA/403(b) arrangements; thus, it is important that school business officials have a compliance guide that reflects those changes. This will help them and their staff, understand what needs to be done.

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