Section 403(b) Compliance Guide for Public Education Employers
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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.
1TSA/403(b) programs and compliance frequently asked questions12EGTRRA and regulatory overview73The IRS examination guidelines114IRS audits : the most common violations and results; new IRS focus on loans and hardship withdrawals135IRS correction programs176The organization of this compliance guide217The basics of 403(b) plans238Types of contributions permitted279No more coordination of contributions to both a 403(b) arrangement and a 457(b) deferred compensation plan3510Correction of excess contributions3711The nondiscrimination rules for TSA plans4112Title I of ERISA4513Plan defects : how they may affect the TSA plan4714Your compliance project5115What is a service provider?5316The service provider agreement5517The salary reduction agreement5718The basics of 457(b) governmental plans6319Compliance checklist for public education institutions sponsoring non-ERISA 403(b) plans7120The 403(b) specimen agreements75
