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Department of Labor supplements 403(b) annuity plan guidance for tax-exempt entities: where does your plan stand?

  • Epstein Becker Green
  • -
  • USA
  • -
  • March 11 2010

The Department of Labor (the "DOL") recently clarified that tax-exempt entities (such as non-public schools or charitable hospitals) offering 403(b) annuity programs subject to Title I of the Employee Retirement Income Security Act of 1974, as amended ("ERISA") must file an Internal Revenue Service Form 5500 Annual Report ("Form 5500") for the 2009 plan year and thereafter