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Informationen zum Autor Ellie Lowder Klappentext Whether employers are self-administering their 403(b) plans, or are using a Third Party Administrator (TPA), the in depth information in this book will provide a guide to the regulations, and the tools needed to correctly operate the plan. Zusammenfassung Whether employers are self-administering their 403(b) plans! or are using a Third Party Administrator (TPA)! the in depth information in this book will provide a guide to the regulations! and the tools needed to correctly operate the plan. Inhaltsverzeichnis Chapter 1 Introduction: What Is in This Guide? New: IRS document approval program; Correction procedures. Chapter 2 Overview: Final Regulations; Extension of Written Plan Adoption Date Chapter 3 Employer's Options to Comply; If a TPA is Used Chapter 4 Avoiding the Compliance Responsibilities Chapter 5 Structuring and Adopting the Written Plan; Understanding the Inclusion of Non-Grandfathered "Orphan" Accounts. Chapter 6 The Internal Revenue Service Approval Program- Now Permits Correction of Plan Document Failures. Chapter 7 ERISA and Fiduciary Issues Chapter 8 Selecting and De-Selecting the Investment & Product Providers Chapter 9 Tax-Free Transfers, Exchanges and Rollovers Chapter 10 Basic Rules For 403(b) Plans; Post Regulation, 2013 Limits Chapter 11 Types of Contributions Permitted; Limits and Coordination With Your 457(b) plans Chapter 12 Avoiding Violation of the Universal Availability Requirement; IRS Audit Focus on "Effective Opportunity". Chapter 13 Employer Contributions Chapter 14 Communicating With Your Employees Chapter 15 IRS Audits, Corrections & Compliance Projects Chapter 16 The Basics of Governmental 457(b) Plans Chapter 17 Compliance Checklist: 403(b) Plan Chapter 18 Compliance Checklist: 457(b) Plan Chapter 19 Forms & ASBO Resources
