IRS issues procedures for securing favorable opinions on pre-approved 403(b) programs *

USA - April 17 2013
The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans. The program…

Co-authors: Mary K. Samsa, Todd A. Solomon.

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IRS issues 403(b) Plan Fix-It Guide *

USA - March 12 2013
On February 21, 2013, the Internal Revenue Service (IRS) added to its "self-help" resources a new "403(b) Plan Fix-It Guide" to provide guidance more…

Co-authors: Mary K. Samsa, Todd A. Solomon.

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IRS relief available until April 1 for 403(b) plan sponsors under audit *

USA - February 28 2013
The Internal Revenue Service (IRS) recently announced in its electronic newsletter that it will provide limited transitional relief to 403(b) plan…

Co-authors: Mary K. Samsa, Ashley J. McCarthy, Todd A. Solomon.

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New law expands “in-plan” Roth 401(k) conversions *

USA - January 9 2013
The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b) plans to permit…

Co-authors: Nancy S. Gerrie, Elizabeth A. Savard.

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New DOL opinion states certain 403(b) plans no longer exempt from ERISA *

USA - June 13 2012
Recently issued U.S. Department of Labor guidance indicates limitations on the use of an exemption from the Employee Retirement Income Security Act of 1974, as amended (ERISA), for certain 403(b) Plans.

Co-authors: Mary K. Samsa, Todd A. Solomon.

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