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Benefits in the News > By Subject >

403(b) plans


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[Official Guidance] Rev. Rul. 2009-18: List of Obsolete Revenue Rulings and Notices Pertaining to 403(b) Programs (PDF)
IRS Final List of Out-of-Date 403(b) Documents
[Guidance Overview] New Rules Allowing Employers to Suspend Nonelective Contributions to Safe Harbor Plans Due to Business Hardship (PDF)
[Guidance Overview] Mid-Year Elimination of Safe Harbor Non-Elective Contributions
Fun, Easy and Automatic: Not a Sure Path to Sufficient Retirement Income (PDF)
[Guidance Overview] Centralized versus Decentralized 403(b) Administration
[Opinion] Groom Comments on Proposed IRS 403(b) Prototype Plan Program (PDF)
Choosing Between 401(k) and 403(b) Plans
[Guidance Overview] Section 403(b) Plan Participants Need to Correct Defective Contract Exchanges by June 30
[Guidance Overview] 403(b) Plan or 401(k) Plan: How to Decide
[Guidance Overview] How Does 1,000-Hour Rule Apply to Non-Retirement Benefits?
[Opinion] Groom Comments on Proposed IRS 403(b) Prototype Plan Program
Trade Groups/Providers Comment on 403(b) Prototype Program
Teachers Union Takes Minnesota County to Court over Vendor Reduction
[Guidance Overview] 403(b) Annual Additions
403(b) Changes Mean Altered Provider Landscape
[Opinion] Comments of American Council of Life Insurers to IRS on Proposed 403(b) Prototype Document Program and Sample Languagef (PDF)
[Opinion] SPARK Institute Comments on Proposed 403(b) Prototype Document Program and Model Language (PDF)
[Opinion] ASPPA Comments on Proposed 403(b) Prototype Document Program
[Opinion] American Benefits Council Comments on Proposed 403(b) Prototype Document Program (PDF)
[Guidance Overview] Bureau of Labor Statistics Data on Employee Access to 'Other Types of Benefits,' 1979-2008
[Opinion] The Case For 'Distributed Custodial Accounts' from Terminated 403(b) Plans
[Opinion] The Case for 'Distributed Custodial Accounts' from Terminated 403(b) Plans
[Guidance Overview] Proposed Regs Relating to Suspension or Reduction of Safe Harbor Nonelective Contributions (PDF)
[Guidance Overview] Adjusting to the Brave New World of 403(b) for Plan Sponsors (PDF)
[Guidance Overview] Proposed Regulations Permit Suspension of Safe Harbor Nonelective Contributions upon Substantial Business Hardship
[Official Guidance] Text of 'IRS Retirement News for Employers' -- Spring 2009 Edition (PDF)
[Official Guidance] Text of IRS Employee Plans News: May 2009 Special Edition: Overview of Prop. Regs. on Suspension or Reduction of Safe Harbor Nonelective Contributions (PDF)
[Official Guidance] Text of IRS Proposed Regs: Suspension or Reduction of Safe Harbor Nonelective Contributions (PDF)
[Guidance Overview] Proposed Rules Allowing Employers to Suspend or Reduce Safe Harbor Nonelective Contributions
IRS Proposes Rules for Safe Harbor Match Cuts
[Opinion] 403(b) Sponsor Role in Participant Investment Education
[Opinion] ERISA Challenges for Non-ERISA 403(b) Plans
[Guidance Overview] Final Guidance on Automatic Enrollment Plan Designs (PDF)
Creative Communications for 403(b) Plans
[Guidance Overview] Clarifications, Frustrations, and Operations of the Final 403(b) Regulations (PDF)
Determining the Best Investment Choices for 403(b) Plans
IRS Draft Procedures for Obtaining Opinion Letters for Prototype 403(b) Plans
More 403(b) Guidance on the Way, Key IRS Official Says
403(b) Communication Takes on New Education Role
[Guidance Overview] Prototype 403(b) Plans
One in Five Companies Have Now Reduced 401(k) or 403(b) Matches, According to Survey
New 403(b) Market Statistics Available
[Guidance Overview] IRS's Proposed Prototype Program for 403(b) Plans
NAGDCA 2009 Survey of Defined Contribution Plans
[Guidance Overview] IRS's Draft Prototype 403(b) Plan Language (PDF)
[Official Guidance] Text of IRS 'Employee Plans News' April 2009 Special Edition, Describing Proposed 403(b) Procedures (PDF)
IRS Seeking Public Comment on 403(b) Prototype Pre-Approval Program
[Official Guidance] Text of Draft Document by IRS: 403(b) Plan Listing of Required Modifications and Information Package (LRM) (PDF)
[Official Guidance] Text of IRS Announcement 2009-34: Draft of 403(b) Prototype Document Procedure (PDF)
[Guidance Overview] IRS Releases Proposed 403(b) Prototype Document Program
[Opinion] 403(b) Written Plan Considerations
[Guidance Overview] Major Provisions of the Final 403(b) Regulations and Effect on Plans
[Guidance Overview] 403(b) Plan Document Requirement: Eight Things Tax-Exempt Organizations and Public Schools Must Address
[Opinion] The Lost Souls of 403(b): 2009 Form 5500, Participant Counts and the DOL
[Official Guidance] Spring 2009 Issue of IRS 'Employee Plan News'; Includes Update on ERPA Program (PDF)
[Opinion] The 403(b) Regs Unintended Consequence: The Freezing of Loans and Hardships in a Time of Crisis
[Guidance Overview] Worker, Retiree, and Employer Recovery Act Provision of Relief for Defined Contribution Plans (PDF)
[Opinion] The Case for a Single Vendor Approach in Higher Education 403(b) Plans
[Guidance Overview] 403(b) Plans Information Sharing Data Elements Questions & Answers (Last Updated - March 6, 2009)

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