This latest edition is completely updated to reflect the extensive changes to 403(b) arrangements included in the Economic Growth & Tax Relief Reconciliation Act of 2001 and current reports of IRS audit activities. Additionally, for the first time, this edition includes compliance information for 457(b) deferred compensation plans in light of the growing number of audits of those plans.
Ellie Lowder is an independent consultant providing services relevant to 403(b) and other types of retirement plans for public school employers. She is the author of several books and compliance manuals about 403(b) and 457(b) plans.
1 TSA/403(b) Programs and Compliance Frequently Asked Questions 2 EGTRRA Overview 3 The IRS Examination Guidelines 4 IRS Audits: The Most Common Violations and Results 5 IRS Correction Programs 6 The Orgnization ot This Compliance Guide 7 The Basics of 403(b) Plans 8 There Are Tow Types of Contributions Permitted 9 No More Coordination of Contributions to Both a 403(b) Arrangement and a 457(b) Deferred Compensation Plan 10 Correction of Excess Contributions 11 The Nondiscrimination Rules for TSA Plans 12 Title I of ERISA 13 Plan Defects: How They May Affect the TSA Plan 14 You Compliance Project 15 What Is a Sevice Provider? 16 The Service Provider Agreement 17 The Salary Reduction Agreement 18 The Basics of 457(b) Governmental Plans 19 Compliance Chechlist for Public Education Institutions Sponsoring non-ERISA 403(b) Plans 20 The 403(b) Specimen Agreements