Employer News

News on the New 403(b) Regulations

• Lincoln Investment Information on 90-24 Transfers
• 403(b) Reg Changes: Highlights
  
  
• Full Text of Final 403(b) Regs
  
• IRS Overview of the Final Regulations
• "Ask Bob Architect": Q&A with IRS 403(b) Expert
• IRS Employee Plans News Special Edition
• IRS Retirement News for Employers Special Edition
• IRS Presentation on Technical Highlights
• IRS Presentation for School Administrators
• Updated IRS 403(b) Web Pages

• IRS Expands 403(b) Universal Availability Project Throughout U.S.
  The IRS is expanding its outreach throughout the United States to ensure that public schools are complying with the universal availability requirement for retirement annuities they may offer.
  
• IRS 403(b) Brochure and Checklist
  Tips, lists of publications, forms and IRS correction programs.
  (403(b) Employer News article)
  
• IRS Retirement News for Employers: Spring edition
  Helping Business Owners with Retirement Plans

• IRS Questioning Public School Districts on 403(b) Eligibility
  The IRS has been targeting school districts in a small number of states with "compliance check" letters. And we have heard that they will be contacting districts that give "wrong" answers to the questions about whom they exclude. This article summarizes this issue.
• 403(b) Employer News: Fall 2006
  Topics include a summary of some of the important changes brought about by the Pension Protection Act of 2006 and an update on proposed 403(b) regulations.
• Pension Protection Act of 2006: Fall 2006
  While much of the Act's 907 pages deal with securing funding of defined benefit plans, there are many important changes that may affect your employees. (Employer News article)
• IRS Retirement News for Employers: Fall edition
  Helping Business Owners with Retirement Plans
• Pension Protection Act of 2006
  A summary of the provisions affecting employees of educational institutions and not-for-profits.
• IRS: Roth 403(b) Guidance
  Summary points of interest on the new Roth 403(b) issued by the IRS. (Employer News article)
• Bankruptcy Protection for 403(b) accounts
  New bankruptcy bill will protect more types of accounts.
• Roth 403(b) Contributions (Fall 2005)
  403(b) and 401(k) plans are now allowed to accept after-tax, Roth-type contributions.