Authors: Ellie Lowder
ISBN-13: 9781578863938, ISBN-10: 1578863937
Format: Paperback
Publisher: The Rowman & Littlefield Publishing Group Inc
Date Published: January 2006
Edition: (Non-applicable)
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 |