Über den Autor
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.
Chapter 1 TSA/403(b) Programs and Compliance Frequently Asked Questions Chapter 2 EGTRRA and Regulatory Overview Chapter 3 The IRS Examination Guidelines Chapter 4 IRS Audits: The Most Common Violations and Results; New IRS Focus on Loans and Hardship Withdrawals Chapter 5 IRS Correction Programs Chapter 6 The Organization of This Compliance Guide Chapter 7 The Basics of 403(b) Plans Chapter 8 Types of Contributions Permitted Chapter 9 No More Coordination of Contributions to Both a 403(b) Arrangement and a 457(b) Deferred Compensation Plan Chapter 10 Correction of Excess Contributions Chapter 11 The Nondiscrimination Rules for TSA Plans Chapter 12 Title I of ERISA Chapter 13 Plan Defects: How They May Affect the TSA Plan Chapter 14 Your Compliance Project Chapter 15 What Is a Service Provider? Chapter 16 The Service Provider Agreement Chapter 17 The Salary Reduction Agreement Chapter 18 The Basics of 457(b) Governmental Plans Chapter 19 Compliance Checklist for Public Education Institutions Sponsoring Non-ERISA 403(b) Plans Chapter 20 The 403(b) Specimen Agreements
Busy school business officials will welcome guidance in the establishment or updating of 403(b) compliance programs, and this guide should help meet that need. The Economic Growth and Tax Relief Reconciliation Act of 2001 has substantially changed the rules for TSA/403(b) arrangements; thus, it is important that school business officials have a compliance guide that reflects those changes. This will help them and their staff, understand what needs to be done.