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Coverage under Title II


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I have a 403(B) plan which I am fairly certain is not covered under Title I of ERISA, but, I understand, may still be covered under Title II. What does this mean for my plan? What tax code requirements will I still need to follow? And, since I have been filing 5500s in the past, can I just stop, or should I send the DOL an explanation?

Posted

The Title II requirements are basically the I.R.C. requirements for the contracts under the arrangement to qualify as a 403(B) contracts. They are found in I.R.C. § 403(B) itself, 401(f), 402(g), and 415.

As for the Department of Labor, you might write them a note, or just wait for them to ask and then explain what is going on. There is not a formalized procedure for notifying them that your plan never was subject to Form 5500 requirements in the first place.

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Employee benefits legal resource site

Employee benefits legal resource site

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