403(b) Answer Book, Sixth Edition
This comprehensive and reliable reference covers the complete range of 403(b) and 457 plan topics, including:\ \ Taxation\ ERISA and other regulations\ Plan administration\ Insurance and investment issues\ \ 403(b) Answer Book, Sixth Edition provides clear, practical coverage of:\ \ The final 403(b) regulations\ Maximum contribution and other discrimination rules\ Choosing among the many funding alternatives\ Avoiding fiduciary responsibility\ Prohibited transactions and exemptions\ Reporting...
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• Overview of Section 403(b) Arrangements• Section 501(c)(3) Organizations• Contribution Limits• Nondiscrimination in Coverage and Benefits• Investments• Annuities• Section 403(b)(7) Custodial Accounts• Application of Federal Securities Laws to Section 403(b) Arrangements• ERISA Requirements• Distributions• Loans, Life Insurance, and Plan Termination• Beneficiary Designations• Qualified Domestic Relations Orders• Tax Aspects of Church Plans• Section 457 Plans• Mergers and Acquisitions• Designing Tax-Sheltered Annuity Plans• Tax-Sheltered Annuity Voluntary Correction Programs• International Tax Treatment• Retirement and Estate Planning for 403(b) Participants• Appendix A: Table for Determining Distribution Period• Appendix B: The Role of the Tax or Employee Benefits Professional in the 403(b) Arena• Index
Chapter 1Overview of Section 403(b) Arrangements1Introduction to Section 403(b) Programs2Basic Requirements5Eligible Employers9Eligible Employees11Requirements Relating to Contributions12Requirements Relating to Investments15Requirements Relating to Distributions16Chapter 2Section 501(c)(3) Organizations1Introduction to Section 501(c)(3) Organizations1Basic Requirements3State Filing Requirements12Maintaining 501(c)(3) Status13Recordkeeping and Disclosure Requirements18Chapter 3Contribution Limits1Overview of Section 403(b) Contribution Limits2Section 403(b)(2) Contribution Limits4Includible Compensation5Years of Service8Prior Years' Contributions11Section 415(c) Contribution Limits13Special Alternative Limits17Section 402(g) Contribution Limits21Section 414(v) Catch-up Limit23Coordination of Deferrals and Contributions24Correction of Nonentitled Contributions27Contributions That Exceed All Limits36Overmax Contributions Under Section 403(b)(7) Custodial Accounts36Chapter 4Nondiscrimination in Coverage and Benefits1Overview of Nondiscrimination Requirements2Application of Nondiscrimination Requirements for Different Types of Contributions4Minimum Participation Rules9Coverage Rules11Nondiscrimination Rules17Chapter 5Investments1Funding 403(b) Arrangements2Protecting the Safety of Investments10Employer Responsibility for 403(b) Investments12Protection Against Liability18Making Investment Decisions20Participant-Directed Investment23Investment Communication Requirements26Providing Investment Education and Advice29Procedures for Investment Instructions32Records Retention35Paying Plan Administration Expenses35Financial Services Modernization36Chapter 6Annuities1In General1Insurers6Types of Annuities and How They Function7Regulations and Restrictions10Employers18Chapter 7Section 403(b)(7) Custodial Accounts1Requirements2Regulated Investment Companies5Tax Treatment5Transfer of Assets6Distributions7Chapter 8Application of Federal Securities Laws to Section 403(b) Arrangements1Chapter 9ERISA Requirements1Circumstances Under Which a 403(b) Arrangement Is Subject to ERISA2Vesting7Joint and Survivor Annuity Requirements9Participation Requirements10Death Benefit Beneficiary Designations11Amendments12Bonding and Plan Assets15Disclosure and Reporting17Compliance with Claims Procedures24Assignment or Alienation27Fiduciary Matters28Chapter 10Distributions1Requirements Governing Timing and Amount of Benefit Distributions3Calculation and Distribution of Grandfathered Amounts10Distributions After Death of Participant11Designated Beneficiaries15Minimum Distribution Incidental Benefit Requirements17Taxation and Investment in the Contract20Withdrawal Restrictions24Hardship Distributions26Death Benefits28Rollovers and Transfers28Tax Withholding and Reporting42Chapter 11Loans, Life Insurance, and Plan Termination1Loans2Life Insurance22Plan Termination27Chapter 12Beneficiary Designations1Making a Beneficiary Designation2Using Trusts7Family Rights That Restrain a Beneficiary Designation8Charitable Gifts10Common-Law Marriage11Community Property20Premarital Agreements22Postnuptial Agreements25Tenancy by the Entirety26Disclaimers28Government Claims31Unclaimed Property32Tax-Oriented Estate Planning33Qualified Domestic Trusts for Noncitizens39Who Can Give Advice40Chapter 13Qualified Domestic Relations Orders1Overview2Requirements of a Qualified Domestic Relations Order7Special Provisions14Plan Administration Procedures16Tax Treatment25Bankruptcy29State Courts' Purview30Legal Malpractice31Chapter 14Tax Aspects of Church Plans1Church Retirement Income Accounts2Special Definitions and Rules for 403(b) Church Plans4Church Plan Status for a 403(b) Church Plan5Electing (or Not Electing) ERISA Coverage10Rules Applicable to Nonelecting Church Qualified Plans11Failure to Qualify as a Church Plan or a Church 403(b) or 401(a) Plan17ERISA Coverage of Church Plans18Miscellaneous Church Plan Provisions18Chapter 15Section 457 Plans1Overview2Eligible Plans9Ineligible Plans24ERISA Considerations30Miscellaneous31Chapter 16Mergers and Acquisitions1403(b) Plan Considerations1Severance Pay and 403(b) Plans8457 Plan Considerations11Chapter 17Designing Tax-Sheltered Annuity Plans1Pre-tax Savings2Impact of ERISA Coverage5Thrift Savings Plans5Primary Retirement Plans12Supplemental Retirement Plans14Chapter 18Tax-Sheltered Annuity Voluntary Correction Programs1Overview of SCP2Overview of the VCT Program11Correction Fees and Sanctions15Correction Procedures and Principles21Submission Procedures and Requirements29Other Considerations34VCT Program Corrections35Audit Guidelines38403(b) Program Defects40Chapter 19International Tax Treatment1Selected Treaties3Plan Design Considerations4Governing Law8Foreign Income Tax Treatment10U.S. Federal Income Tax Treatment12Income Tax Treaties18International Rollovers28Withholding on 403(b) Distributions38U.S. Federal Estate Tax Treatment58U.S. Expatriate Tax60Chapter 20Retirement and Estate Planning for 403(b) Participants1Estate Tax Treatment2Gift Tax Treatment4Funding Trusts with Retirement Plan Annuities5Funding Charitable Gifts with Retirement Plan Annuities10Spousal Rollovers13Retirement Equity Act of 198413Appendix ATable for Determining Distribution Period1Appendix BThe Role of the Tax or Employee Benefits Professional in the 403(b) Arena1Index1
