403(b) Answer Book

• 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 Law 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

• Plans of Governmental and Tax-Exempt Entities Under Code Section 457

• Mergers and Acquisitions

• Designing Tax- Sheltered Annuity Plans

• Internal Revenue Service Audits and the Internal Revenue Service's Examination Guidelines

• Tax-Sheltered Annuity Voluntary Correction Programs

• International Tax Treatment