Research Catalog

Title

Section 403(b) compliance guide for public education employers / Ellie Lowder.

Author

Lowder, Eleanor A.

Publication

Lanham, Md. : ScarecrowEducation, 2004.

Items in the Library & Off-site

Details

Description

v, 75 p.; 23 cm.

Subject

• 403(b) plans
• Deferred compensation > Taxation > Law and legislation > United States
• Annuities > Taxation > Law and legislation > United States

Note

• "Published in partnership with the Association of School Business Officials International."

Contents

TSA/403(b) programs and complicance frequently asked questions -- EGTRRA overview -- The IRS examination guidelines -- IRS audits: the most common violations and results -- IRS correction programs -- The organization of this compliance guide -- The basics of 403(b) plans -- There are two types of contributions permitted -- No more coordination of contributions to both a 403(b) arrangement and a 457(b) deferred compensation plan -- Correction of excess contributions -- The nondiscrimination rules for TSA plans -- Title I of ERISA -- Plan defects: how they may affect the TSA plan -- Your compliance project -- What is a service provider? -- The service provider agreement -- The salary reduction agreement -- The basics of 457(b) governmental plans -- Compliance checklist for public education institutions sponsoring non-ERISA 403(b) plans -- The 403(b) specimen agreements.

Call Number

JBE 04-827

ISBN

1578860849 (pbk. : alk. paper)

LCCN

2003018722

OCLC

52930170

Author

Lowder, Eleanor A.

Title

Section 403(b) compliance guide for public education employers / Ellie Lowder.

Imprint

Lanham, Md. : ScarecrowEducation, 2004.

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Table of contents

Research Call Number

JBE 04-827