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The 403(b) regulations require 403(b) plan sponsors to provide an effective opportunity to eligible employees to make 403(b) deferrals to the plan. According to 1.403(b)-5(b)(2), this requirement is satisfied by providing a notice to the employees at least once a year that tells the employees that the 403(b) plan is available, and also tells them how to make or change the amount of their 403(b) deferral election. 1. What does this annual universal availability notice referenced in the regulations look like? Is there a published or sample form? 2. If there isn't a published or sample form, what other types of notices and documents satisfy the annual universal availability notice requirement? 3. When is the annual universal availability notice distributed? Does it have to be no later than 12 months after the last notice, or literally no less than once per plan year? (For example, is a notice provided in January 2018 followed by a notice provided in July 2019 okay?) 4. Are all eligible employees supposed to get the annual universal availability notice every year, regardless of whether they are actively deferring to the plan or have previously declined to defer? If yes, what if they're currently in the midst of a deferral suspension following a pre-7/1/2019 hardship distribution? Or, what if they've just exited a deferral suspension due to a pre-7/1/2019 hardship? 5. Do plan sponsors need to get employees's signatures or otherwise record the date that they sent the notices to eligible employees and the date the eligible employees received the notices in order to document that they have satisfied the universal availability requirement?

A plan is on a calendar year. EE is eligible to participate on their date of hire, and the entry date is the first day of the month coinciding with or next following the date they satisfy the eligibility requirements. EE was hired on 11/25/2015 and is >21 years old. There is no termination date. Until what date are they still considered otherwise excludable based on: Option 1: The group includes participating employees who have not satisfied the IRC Section 410(a)(4) entry date period applicable to them – in other words, they are treated as otherwise excludable employees until the earlier of the first day of the next plan year after attaining age 21 and completing one year of service or 6 months after satisfying such requirements. This is the maximum waiting period under the Code. Any comments or thoughts would be much appreciated! Thanks!

Hi. I am struggling with the controlled group rules. My main concern/question is about entity C and the related testing for their 403(b) plan. Here is the scenario: A and B are each 501©(3) entities. A owns 40% of Joint Operating Corp (JOC). B owns 60% of JOC. JOC is a shell...no employees, no payroll, nothing. JOC owns 100% of C, 100% of D, and 100% of E. C, D, and E are each 501©(3) entities. My question involves C. C has employees and sponsors a 403(b) Plan just for C's employees. Are C, D, and E automatically in a controlled group because they all share a common 100% parent? When I look at the brother-sister rules, it always refers to the "same 5 or fewer 'persons'" when it talks about ownership. JOC is a corporation. Does that qualify as a person? Also, with regard to C, what about A and B's shared ownership in JOC. Does that create a controlled group with C in some way? By way of additional background (not sure if it is helpful), D and E treat each of their employees as employees of B, meaning that they are on B's payroll and B is the sponsor of their benefit plans. I have read through the controlled group rules, but I haven't been able to read a lot of examples. Just the text of the rules is hard to follow. Please help. Thanks.

I need confirmation on HCE determination and testing. Company was started in 2009, then was purchased by equity firm which caused a plan term (no assets transferred). Company was an adopting employer on the new plan. Company was then sold as a spin off and they are no longer related to equity firm and they created a new plan and no assets were transferred and the participants had the option to roll funds over to the new plan from the prior plan. This company had the same EIN the whole time. Does this make a difference in testing/HCE determination?