Section 403(b) compliance guide for public education employers
By: Ellie Lowder.
Contributors: Association of School Business Officials International.
Edition: 2nd ed.
Publisher: Rowman & Littlefield Education; Published in partnership with the Association of School Business Officials International
Published: 2006
Place of publication: Lanham, Md
Language: eng
Number of pages: 87
Subjects: 403(b) plans; Deferred compensation -- Taxation -- Law and legislation -- United States; Annuities -- Taxation -- Law and legislation -- United States
Notes: "Published in partnership with the Association of School Business Officials International."
Table of contents: title: TSA/403(b) programs and compliance frequently asked questions; title: EGTRRA and regulatory overview; title: The IRS examination guidelines; title: Irs audits: the most common violations and results; new IRS focus on loans and hardship withdrawls; title: IRS correction programs; title: The organization of this compliance guide; title: The basics of 403(b) plans; title: Types of contributions permitted; title: No more coordination of contributions to both a 403(b) arrangement and a 457(b) deferred compensation plan; title: Correction of excess contributions; title: The nondiscrimination rules for TSA plans; title: Title I of ERISA; title: Plan defects: how they may affect the TSA plan; title: Your compliance project; title: What is a service provider?; title: The service provider agreement; title: The salary reduction agreement; title: The basics of 457(b) governmental plans; title: Compliance checklist for public education institutions sponsoring non-ERISA 403(b) plans; title: The 403(b) specimen agreements.