Overview
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 and other requirements of IRS, DOL, and PBGC
- How 403(b) plans compare with 401(k) plans
- Which plans are best for which situations
- Calculating the exclusion allowance
You will also find numerous examples, useful lists of government regulations and rulings, and much more!
Synopsis
• 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