Headlines about "403(b) plans"
Gathered from the web by the editors at BenefitsLink.com.
[Guidance Overview] Impact of the Heroes Earnings Assistance and Relief Act of 2008 on Your Employee Benefit Plans
6 pages. Excerpt: "This newsletter explains how HEART's provisions impact sponsors' administration of health FSAs, qualified 401(k) and other retirement plans, and 403(b) tax-sheltered annuities." (Utz, Miller, Kuhn & Eickman, LLC)
[Guidance Overview] 403(b) Plans - Compliance Issues
Excerpt: "Attendees of a panel discussion at PLANSPONSOR's first-ever 403(b) Summit got a bird's-eye view of the enormous amount of work that lies ahead. That is because, panelists told plan sponsors, providers, lawyers, and other professionals at PLANSPONSOR's 403(b) Summit, 403(b) sponsors have until January 1, 2009, to get their regulatory house in order on many important issues." (PLANSPONSOR.com; free registration required)
[Guidance Overview] Communicating 403(b) Changes to Your Employees
Excerpt: "Be sure to develop a 403(b) communications strategy for employees which explains: 403(b) sponsors must comply with these new IRS rules to keep employees' 403(b) retirement benefit tax deferred; these new IRS rules will mean that there are new 403(b) plan do's and don'ts, including greater employer oversight over participant transactions; and as plan sponsor, you are committed to communicating these changes to your employees to facilitate a painless and seamless transition to operate under the new IRS rules." (PLANSPONSOR.com; free registration required)
The SPARK Institute Releases a 'Non-ERISA-Covered 403(b) Plans Request for Proposal Guide'
Excerpt: "The free guide for sponsors will aid with the vendor search prompted by 403(b) plans regulations issued by the Internal Revenue Service (IRS), according to a release. SPARK said the guide will help simplify the vendor selection process and can be used with both single and multiple vendor searches. [Registration required to access the document.]" (planadvisor)
Advisers See New Life for 403(b) Market with Revamped Rules
Excerpt: "They think that the rules, which will make 403(b) plans more like 401(k) plans by requiring sponsors to maintain written plan documents, will help them garner more business from the non-profit schools, religious entities and health care providers that offer the plans." (Investment News; free registration required)
SPARK Updates 403(b) Info Sharing Practices to Reflect DTCC Project
Excerpt: "The SPARK Institute released a new version of its 'Best Practices for 403(b) Plans Information Sharing -- Minimum and Comprehensive Data Elements' reflecting a project by the Depository Trust & Clearing Corporation (DTCC) to develop an information sharing service." (PLANSPONSOR.com; free registration required)
403(b) Plans: Covered by ERISA or Exempt? Considering the Pros and Cons of ERISA Compliance
Excerpt: "In light of the new IRS 403(b) regulations, many tax-exempt employers are evaluating whether to continue efforts to keep their 403(b) plans exempt from the Employee Retirement Income Security Act of 1974 (ERISA). Employers need to consider the various factors, both positive and negative, in deciding whether to subject a 403(b) plan to ERISA.' (Davis Wright Tremaine LLP)
[Guidance Overview] New Rules for 403(b) Arrangements (PDF)
8 pages. Excerpt: "These developments affect sponsors of and participants in ERISA and non-ERISA 403(b) arrangements." (Prudential Retirement)
New 403(b) Regulations - Followed by a Stepped Up IRS Audit Program to Ensure Compliance
Excerpt: "The first stage in the IRS initiative came in June 2007, when the IRS launched an outreach project aimed at ensuring that school districts across the country are complying with the universal availability requirement. Roughly a month later, the IRS released the final 403(b) regulations, giving plans and plan sponsors until the beginning of next year to comply with new document and operational rules." (PLANSPONSOR.com; free registration required)
[Guidance Overview] 403(b) Plan Terminations: FAQs
Excerpt: "[The] questions and answers address several of the more important issues regarding 403(b) plan termination." (SunGard)
403(b) Rule Changes Spur New Approach
Excerpt: "With new 403(b) regulations looming, plan providers, consultants and plan sponsors are changing how they market, advise and manage the plans. The regulations, effective Jan. 1, require plan executives to provide a written plan document, account for excess contributions and monitor the transfer of assets among multiple plan service providers." (Pensions & Investments)
The Standard to Provide 403(b) Program for Large Church Organization
Excerpt: "Cooperative Baptist Fellowship, working in partnership with the Church Benefits Board (CBB) and Retirement Wealth Management LLC, announced it has selected The Standard to be the provider of its $20 million 403(b) plan." (PLANSPONSOR.com; free registration required)
New 403(b) Rules Shake Up Market
Excerpt: "Amid the new landscape, some financial advisors and financial-services companies plan to expand, or establish, their presence in the 403(b) market. Others, unable or unwilling to comply with the greater administrative responsibilities, are expected to exit the business." (Dow Jones Newswires via CNNMoney.com)
[Guidance Overview] Understanding Employee Contributions to 403(b) Plans
Excerpt: "Most 403(b) plans provide employees with salary reduction agreements with which the employees can choose to have funds withheld from compensation and contributed to the 403(b) plan. They closely resemble 401(k) elective deferrals. In fact, the final regulations require that 403(b) elective deferrals follow many of the requirements of the 401(k) regulations." (SunGard Corbel LLC)
403(b)s Brace for Big Changes
Excerpt: "Big changes are brewing in the 403(b) world. For the first time in 40 years, the Internal Revenue Service is mandating new requirements that aim to make the plans more like 401(k)s. For many 403(b) providers, the biggest challenge won't be figuring out how to meet the new requirements, but getting plan sponsors to start preparing early enough so the Jan. 1, 2009 deadline doesn't come as a shock." (On Wall Street)
[Guidance Overview] A Comparative Look at 401(k), 403(b), and 457(b) Plans (PDF)
Pages 5-8 of 12 pages. (Milliman)
IRS Updating Guidance to Provide Corrective Measures for 403(b) Plans, Official Says
Excerpt: "The IRS is in the process of updating its Employee Plans Compliance Resolution System (EPCRS) program and expects to issue a new revenue procedure in the next couple of months that will begin addressing the new regulatory requirements for 403(b) plans, IRS tax specialist Robert Architect said at a D.C. Bar program meeting on May 27, 2008." (Wolters Kluwer)
[Guidance Overview] Breaking from a Long-Term 403(b) Provider
Excerpt: "A private college wanted to modernize its traditional retirement program, including moving away from its longstanding relationship with a bundled mutual fund/annuity provider. Upon notification of the transfer of recordkeeping and plan assets, the provider informed the college that both its 403(b) and 401(a) plans were covered under contracts between the provider and individual employees, although no copies of the contracts could be found. The employer knew this was the case for the 403(b) plan, but it was unexpected news about the employer-sponsored 401(a) plan." (Milliman)
The Evolution of 403(b)
Excerpt: "A written plan document, coordination of distribution and transfer activity, contribution limits, and remittance timing: Under the new IRS regulations, 403(b) plan structure and administration will look much more like those of their Employee Retirement Income Security Act (ERISA)-governed 401(k) counterparts. Will this work for the 403(b) plan model?" (planadvisor.com)
[Guidance Overview] Year-End Deadline for Section 403(b) Plans Approaches (PDF)
2 pages. Excerpt: "In July 2007, the IRS issued final regulations that govern these plans and impose new requirements on their non-profit sponsors. These new requirements are generally effective January 1, 2009. If your organization sponsors a section 403(b) plan, you must take certain compliance steps before December 31, 2008." (Locke Lord Bissell & Liddell LLP)
[Guidance Overview] Fiduciary Focus: Fleecing 403(b) Plan Participants, Part 8
Excerpt: "How to Avoid Becoming an Ostrich about Fiduciary Duties All retirement plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) are governed by fiduciaries with distinct responsibilities (and corresponding liabilities) to plan participants (and their beneficiaries). The new IRS 403(b) regulations make clear that school districts aren't subject to ERISA. School administrators in some states, however, will find, post-Jan. 1, that they've become fiduciaries under their respective state fiduciary laws with respect to the 403(b) plans they administer." (Morningstar)
Why Pricing of 403(b) Plan Services Can be Complex
Excerpt: "If one is looking for reasons why pricing of services for 403(b) plans is so complex and confusing, a starting point might be the reality that service platforms for these defined contribution plans are actually comprised of two separate and distinct businesses that service providers attempt to combine into a single business model. This may work well for branding, but is problematic when services are bundled together for pricing purposes." (PLANSPONSOR.com; free registration required)
New York Teachers Guaranteed 8.25 Percent Return on Savings Plan
Excerpt: "The teachers' 403b savings plan is a voluntary contribution plan, similar to the 401(k)s in which millions of Americans invest. But while most investors risk a loss or a meager return, this teachers account doesn't carry such risk, because the public, in this case New York City taxpayers, guarantees a minimum return. The benefit is over and above the teachers' pension plan." (Times Union)
[Guidance Overview] 403(b) Annuities from Employee Organization Are Not ERISA Plans
Excerpt: "The U.S. District Court for the Western District of Washington has ruled that an employee organization legally cannot establish or maintain a 403(b) plan under the Employee Retirement Income Security Act (ERISA)." (PLANSPONSOR.com; free registration required)
[Guidance Overview] PPA: IRS Provides Guidance on 2008 Distribution Rules (PDF)
Excerpt: "The Pension Protection Act of 2006 (PPA) includes several provisions relating to payments made from various types of pension plans that became effective for distributions made on or after January 1, 2008. On March 5, 2008, the IRS released Notice 2008-30, providing guidance regarding the following provisions: Rollovers to Roth IRAs; Payment of gap period income on excess deferrals; Qualified Optional Survivor Annuities (QOSAs); and Calculation of lump sum benefits in defined benefit plans." (Prudential's Pension Analyst)
[Guidance Overview] Both Large and Small 403(b) Plans Should Beware of Schedules H And I
Excerpt: "I don't know how many times I have heard in the past year the comment that 'we have time,' as the first Form 5500 filings for the 2009 plan year won't be due until July 2010. Plenty of time, one would think. But both Schedule H and Schedule I require the reporting of financial data from the beginning of the year, as well as year-end data." (Baker & Daniels)
[Guidance Overview] Large AND Small 403(b) Plans: Beware of Schedules H and I
Excerpt: "Practitioners and financial service companies are all well aware of the new ways in which the Form 5500 rules apply to ERISA-covered 403(b) plans for the 2009 plan year, and many are hard at work trying to put together the pieces. There has been a particular focus on trying to figure out how to fulfill the new reporting rules under Schedules A, C and G. But those are not the only things to worry about. Take a closer look at Schedules H (Financial Information) and I (Financial Information-Small Plans)." (Baker & Daniels)
Abstract |
Excerpt: "This paper assesses the efficiency and performance of 401(k) investment options offered by a large group of US employers. We show that the majority of plans is efficient compared to market benchmark indexes. Three performance measures underscore the fact that these plans tend to offer a sensible investment menu . . . ." (University of Michigan Retirement Research Center)
Lawsuit Claims Fraud in West Virginia Teacher 403(b) Plan
Excerpt: "The lawsuit targets an investment option known as a VALIC annuity that was offered to enrollees in the Teachers' Defined Contribution plan. The plan allows members to manage investments to generate future retirement benefits. Enrollees claim they were duped into selecting the VALIC annuity." (RedOrbit.com)
EBSA Studying 403(b) Orphan Contract Problem; Link to Recorded Webcast
Excerpt: "A top Department of Labor (DoL) benefits regulator on Thursday revealed that the agency is studying ways to help 403(b) plan sponsors better deal with the difficult problem of getting an exact accounting of their orphan contracts." (PLANSPONSOR.com)
Let's Make It Cool to Save
Excerpt: "A coalition of consumer advocates, public policy groups and academics wants to attack our country's dependence on debt by creating a national campaign much like the one used to curb smoking." (Michelle Singletary in the Washington Post; free registration required)
PLANSPONSOR 2008 Ultimate Buyer's Guide: 403(b)
Excerpt: "Sponsors who decide to search for new plan vendors or a vendor that will take on the monitoring or recordkeeping function should look for providers that have 'best-in-class' investment choices . . . . Sponsors also should ask what services the providers offer and what fees they charge for the services. Finally, . . . sponsors should look for providers that are committed to the 403(b) business and the retirement readiness of participants." (PLANSPONSOR.com; free registration required)
EBSA Studying 403(b) Orphan Contract Problem
Excerpt: "A top Department of Labor (DoL) benefits regulator on Thursday revealed that the agency is studying ways to help 403(b) plan sponsors better deal with the difficult problem of getting an exact accounting of their orphan contracts." (PLANSPONSOR.com; free registration required)
Best Practices for 403(b) Plans Information Sharing – Minimum and Comprehensive Data Elements (PDF)
18 pages. Excerpt: "This document sets forth certain best practices with respect to the data elements for information sharing between 403(b) plan employers or employer representatives and vendors. The document also identifies a basic file convention layout. The document does not define best practices for: (1) the methods and frequency of data transmission, or (2) information sharing with respect to specific plan transactions or events (e.g., loans)." (The Spark Institute)
Sample 403(b) Plans' Information Sharing Agreement
13 pages. Excerpt: "The sample ISA provides: A set of sample contractual provisions, with [bracketed alternative or optional text] and italicized user notes, and A list of the data elements and information which SPARK Institute members have collectively agreed upon as minimally necessary for issuers and vendors to exchange." (The Spark Institute)
Is Your Plan Investment Menu Boxed In?
Excerpt: "If an investment committee for a participant-directed 403(b) is doing its job, the investment policy statement (IPS) serves as a road map for selecting and monitoring investments offered to plan participants." (PLANSPONSOR.com; free registration required)
The 403(b) Market
Excerpt: "[The] chart illustrates the distribution of investments in the 403(b) market as of December 31st of each year. The numbers represent billions of dollars invested." (Spectrem Group via bWise Guys, LLC)
[Guidance Overview] Section 403(b) Plans for Tax-Exempt Employers - the Collective Bargaining Dilemma
Excerpt: "The 403(b) Regulations repeal a nondiscrimination safe harbor which was made available under Notice 89-23 to provide temporary relief with respect to the imposition of the qualified retirement plan nondiscrimination rules on all employer contributions (other than elective deferrals) and after tax contributions to 403(b) plans. As a result of such repeal, 403(b) plans will now be fully subject to minimum coverage testing under §410(b) and employer contributions to them will be subject to testing under §401(a)(4), or in the case of employer matching contributions, §401(m)." (Tax Management Inc.)
[Guidance Overview] Final 403(b) Regulations Make 2008 a Key Planning Year
Excerpt: "This article focuses on a number of significant changes and trends reflected in the final §403(b) regulations and related guidance that impact plan design and implementation decisions that should be made in 2008." (Groom Law Group)
[Guidance Overview] 403(b) Plans Frequently Asked Questions
Excerpt: "Are distributions from 403(b) allowed after termination of employment as early as age 55 without additional penalty? Taxable, but no early withdrawal penalty? Yes. IRC Section 72(t) allows a distribution after termination of employment after age 55 without being subject to the 10% early withdrawal penalty. For this purpose, severance from employment may occur anytime during the calendar year in which the participant attains age 55." (National Association of Government Defined Contribution Administrators)
TIAA-CREF Publishes 403(b) Guide for Plan Sponsors
Excerpt: "TIAA-CREF has released a guide to new 403(b) regulations. A news release said the publication, '403(b) Plan Fundamentals - Your Guide to Compliance,' includes: At a Glance - An overview of new rules, plan sponsors' responsibilities, and a checklist for compliance; The Details - In-depth information about plan documents, non-discrimination requirements, loans and distributions, information sharing agreements, plan documents, contribution limits, Form 5500 and the Employee Retirement Income Security Act (ERISA), and fiduciary liability; and Resources – Frequently Asked Questions, a glossary, and reference materials.' (PLANSPONSOR.com; free registration required)
403(b) Investment Options - More Is Not Always Better
Excerpt: "When it comes to the size of a 403(b) plan's investment lineup, more isn't always better. That is particularly true now that 403(b) sponsors will be required to exercise the same due diligence about their investment options as their 401(k) cousins have always had to do, panelists said at an investment options discussion . . . ." (PLANSPONSOR.com; free registration required)
[Guidance Overview] Questions on IRC 403(b) Tax-Sheltered Annuity Plans - Answers from Bob Architect
Excerpt: "Bob Architect, Senior Tax Law Specialist and the resident expert on 403(b) plans, receives many questions while presenting the latest 403(b) information to organizations. See the most frequently asked questions and Bob's answers [at the target page]." (Internal Revenue Service)
[Guidance Overview] 403(b) Plan Sponsors Subject to New Reporting and Audit Requirements
Excerpt: "If an employer fails to have a timely written plan (i.e., a document which contains basic provisions relating to eligibility, benefits, distribution availability and other limitations, and information relating to the annuity contracts or custodial agreements used by the 403(b) plan), any annuity contract or custodial agreement purchased by the employer will not qualify as a 403(b) plan, and contributions will be fully taxable." (McDermott Will & Emery)
[Guidance Overview] ERISA Exemption - David Levine and David Powell of Groom Law Group Answer Question Concerning the New IRS 403(b) Plan Regulations
Excerpt: "An adviser has some charter school clients that have been utilizing the DoL safe harbor in Labor Reg. § 2510.3-2(f) regarding being considered an Employee Retirement Income Security Act (ERISA)-governed plan. The adviser asks: One 501(c)(3) non-profit charter school has teachers that are employed by the charter school, but also eligible for the state pension plan and retirement system. This group believes that they should be considered as a public school, and therefore exempt from ERISA, when they establish their 403(b) plan. Should it?" (PLANSPONSOR.com; free registration required)
[Guidance Overview] Should Nonprofits Switch from a 403(b) Plan to a 401(k) Plan Because of the Final 403(b) Regulations?
Excerpt: "With the new requirement for a 403(b) plan document starting in 2009, some nonprofits may be considering switching to a 401(k). 403(b) plans may be sponsored by nonprofits, public schools, or ministers. States, local governments and ministers do not have the ability to sponsor 401(k) plan in addition to a 403(b). This article is, therefore, directed at nonprofits that are not an agent or instrumentality of a state or local government and not created for the benefit of a minister." (Fort William LLC)
'Architect' of IRS 403(b) Regs Says Limited Formal Guidance Coming
Excerpt: "Those waiting for additional guidance from the IRS dealing with 403(b) model plan language or information sharing agreements shouldn't hold their breath. So explained Robert Architect, of Tax Exempt and Government Entities (TEGE) at the Internal Revenue Service . . . ." (PLANSPONSOR.com; free registration required)
Sample Agreement for Information Sharing between 403(b) Plan Sponsor and Vendor (PDF)
Excerpt: "The SPARK Institute has prepared this sample ISA for the convenience of its members, and with the collective input of its members. The sample ISA is being made available to the public for consideration and comment in an effort to facilitate broad acceptance and use in the 403(b) plans community. Accordingly, the sample ISA is subject to change based on the comments received by The SPARK Institute." (The SPARK Institute)
SPARK Seeks Comments on 403(b) Information Sharing Agreement
Excerpt: "The SPARK Institute has released for public review and comment a draft sample Information Sharing Agreement (ISA) for 403(b) plan vendors and employers. [The ISA and an exposure draft, 'Best Practices for 403(b) Plans Information Sharing -- Minimum and Comprehensive Data Elements,' summarizing what information will be shared among affected parties are available for review at http://www.sparkinstitute.org/comments-and-materials.php.] " (PLANSPONSOR.com; free registration required)
[Guidance Overview] Distributing 403(b) Annuities, Part II: The 403(b) Plan Distributed Annuity
Excerpt: "[T]he new 403(b) regulations permit the distribution of a 'fully paid individual insurance annuity contract,' as a distribution option upon the termination of a 403(b) plan. We envision this as a particularly useful option in plans which are funded with individually owned annuity contracts, contracts over which the employer has little-if any-control. It gives the employer the ability to relinquish all of its obligations related to these pesky sorts of arrangements without having to actually force the distribution of funds from its terminating 403(b) plan. The regulations are silent, however, on just how these 'fully paid individual insurance annuity contracts' should be treated in the absence of an employer." (Baker & Daniels)
Draft of Best Practices for 403(b) Plans Information Sharing - Minimum and Comprehensive Data Elements (PDF)
17 pages. Excerpt: "This document sets forth certain best practices with respect to the data elements for information sharing between 403(b) plan employers or employer representatives and vendors. The document also identifies a basic file convention layout. The document does not define best practices for: (1) the methods and frequency of data transmission, or (2) information sharing with respect to specific plan transactions or events (e.g., loans). Best practices with respect to such matters are currently being evaluated by The SPARK Institute." (The SPARK Institute)
[Guidance Overview] Plan Documents Required for 403(b) Arrangements (PDF)
1 page. Excerpt: "Final IRS regulations require an employer offering a 403(b) arrangement to adopt a written plan by January 1, 2009. This requirement applies to both ERISA 403(b) plans and non-ERISA 403(b) programs." (Prudential Retirement)
The Florida Teachers' 'Model Retirement Plan' Deserves Praise
4 pages. Excerpt: "All Florida school districts must change their tax-deferred retirement plans by Jan. 1, 2009. That requirement created a window of opportunity to solve a long-standing problem and ensure that teachers get a far better deal on retirement funds than they are currently getting. . . . Now, for the first time, the collective purchasing power of the state's 350,000 school workers has been brought to bear to drive down fees and get educators a better deal." (Tallahassee.com)
[Guidance Overview] The §403(b) Written Plan Requirements – Can They be Satisfied with Existing Documents?
Excerpt: "The actual text of the regulations requires that the written plan contain all material terms and conditions for eligibility, benefits, applicable limitations, the contracts available under the plan, and the timing and form of benefit distributions. In addition, any optional plan features (e.g., hardships or loans) offered under the plan must be described in writing, as well as how responsibility for performing administrative functions is allocated between appropriate parties. The regulations also state that the written plan may incorporate other documents by reference, including the annuity contract or custodial account agreement." (PLANSPONSOR.com; free registration required)
[Guidance Overview] Discontinued 403(b) Plan Contracts
Excerpt: "A 403(b) plan sponsor says there seems to be one question about vendor consolidation that hasn't been clearly addressed in general IRS publications - namely, what happens to contracts held by employees whose 403(b) providers were discontinued by the plan after 2005 and before 2008 (the regulations require plans to identify contracts available since 2005, those not identified in which assets are held can be considered taxable)? The sponsor asks: Is there any danger to our employees whose assets remain in contracts or custodial agreements with discontinued providers that their accounts will become taxable to them under the IRS' general statement that they may 'fail to meet the requirements of 403(b)?'" (PLANSPONSOR.com; free registration required)
[Guidance Overview] New 403(b) Regulations
Excerpt: "The complicated 403(b) market needed updating in order to be more easily managed by both school districts and the IRS. Since 1964, the 403(b) rules had been updated but had not gone through a complete overhaul. In July 2007, the IRS finalized the first comprehensive 403(b) regulations in 43 years. These new rules require a written plan that will standardize each district's 403(b) providers. While providers and employers have until Jan. 1, 2009, to be fully compliant, the changes have already begun." (Financial Planning)
[Guidance Overview] Final IRS Regulations Make Major Changes in the 403(b) World (PDF)
20 pages. Excerpt: "For many years, IRS guidance on Internal Revenue Code section 403(b) plans has been a hodgepodge of regulations, exam guidelines, revenue rulings, and notices dating back to the 1960s. Several years ago, the IRS began to tackle the process of updating and consolidating most of this guidance into one unified set of regulations reflecting current law -- issued in proposed form in November 2004 -- and including guidance under the controlled group rules of section 414(c).' (American Bar Association via Groom Law Group)
SPARK Asks IRS for 403(b) Prototype Plan Program
Excerpt: "The SPARK Institute has submitted a formal request to the IRS for a 'Pre-Approved 403(b) Prototype Plan Program,' according to SPARK Institute general counsel Larry Goldbrum. In a SPARK Institute press release, Goldbrum said the Institute outlined in its letter nine areas for consideration in developing a prototype document to meet its stated goals. According to Goldbrum, some of the key considerations include pre-approval of documents covering governmental 403(b) plans and church 403(b)(9) plans." (PLANSPONSOR.com; free registration required)
[Opinion] 20th Century 403(b) Investing vs. 21st Century Practices (PDF)
1 page. The chart compares financial planning/investment practices of individuals. (Steve Schullo via 403bwise.com)
[Guidance Overview] Employee Plans News, Spring 2008 (PDF)
16 pages. Excerpt: "This edition includes articles such as Recent Guidance that May Require Interim or Discretionary Amendments; Determination Letters Coming Your Way; Steve Miller Discusses Governmental Plans Roundtable; New PPA Guidance; Exam's Risk Modeling Project; Economic Stimulus Payments; Written Plan Requirement for 403(b) Plans; 'Interesting' Pension Guidance Issued; and AFTAP Certifications." (Internal Revenue Service)
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