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403(b) plans


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[Discussion] Can Document Have Different Provisions Specific to Various Multiple 403(b) Vendors?
[Discussion] Two Employers: 403(b) Plan Limits
[Discussion] New Spouse Automatically Bumps Mother-in-Law as Beneficiary?
[Discussion] Aggregation Issues for Governmental 403(b) Plan Sponsor with Subsidiary That Sponsors 401(k) Plan
[Guidance Overview] State-Level Legislation Imposes New Obligations on Financial Institutions, Investment Advisers and Service Providers to 403(b) Plans
Action Steps to Protect Your 403(b) Plan
Brown University Sued Over Alleged Breach of Fiduciary Duty in 403(b) Plans
Non-ERISA 403(b) Plans Must Walk Fine Line to Avoid Losing ERISA Exemption
Connecticut Passes Conflict-of-Interest Rule for Non-ERISA 403(b)s
[Discussion] Using Remedial Amendment Period for a 403(b) Document from 2001
Making Sure 401(k) and 403(b) Fees Are 'Necessary' and 'Reasonable'
[Discussion] Adding Auto-Enrollment to a 403(b) Plan
[Opinion] Texas Board Aims to Kneecap 403(b) Participant Choice, Providers
[Discussion] Employer-Paid 403(b) Plan Fees
Differences of Opinion Between Section 457 Plan Sponsors and Section 401(k)/403(b) Plan Sponsors
[Opinion] ARA Comments to IRS on Mid-Year Amendments to Safe Harbor 401(k) and 403(b) Plans (PDF)
[Official Guidance] IRS List of Pre-Approved 403(b) Plans (PDF)
Adopting a New Pre-Approved 403(b) Document? It's a Good Time for a Plan Compliance Review (PDF)
Why Hire a '3(38)' Adviser for a Public Agency 457(b) or 401(a) Plan?
How NC Public School Teachers Choose to Participate When 401(k), 403(b), and 457 Plans Are Offered Simultaneously
The Latest on Higher Education Fee Litigation
[Discussion] Plan Operational Errors Found, 5500 Now Overdue Because Auditor Won't Issue Clean Report
Update on University Section 403(b) Cases: Inconsistent Rulings
Breach of Fiduciary Duty Case Against University Retirement Plan Fiduciaries Survives Motion to Dismiss
Emory Is First College to Lose in Retirement Plan Lawsuits
Form 990 Filing Deadline Approaching
Connecticut Senate to Consider Narrower 403(b) Disclosure Bill
The Tiered Investment Menu: A Behavior-Based Approach to Menu Design (PDF)
Why the Fiduciary Rule Applies to IRAs but Not Non-ERISA 403(b)s
In K-12 403(b) Plans, Employees and Their Unions Can Be Their Own Worst Enemy
[Guidance Overview] Rules for Design and Operation of Section 403(b) Plans
[Discussion] Can We Exclude Adjunct Professors from Our 403(b) Plan?
[Opinion] Updated Website Aims to Simplify Teachers' Retirement Choices
[Discussion] No HCEs in 403(b) Plan, But Does Universal Availability Still Apply?
College Professors Give Themselves a 'B' Grade in Financial Literacy
[Guidance Overview] IRS Issues Guidance to Correct Defective 403(b) Plans
[Guidance Overview] IRS Publishes Audit Guidelines for Hardship Withdrawals from 401(k) and 403(b) Plans
Managing Critical 403(b) Issues Through Proper Allocation of 3(16) and 3(21) Fiduciary Responsibility
[Guidance Overview] IRS Provides New Guidelines for Documenting Hardship Distributions
[Guidance Overview] IRS Views on Self-Certification of Financial Hardship
[Guidance Overview] IRS Issues Substantiation Guidelines for Safe-Harbor Hardship Withdrawals
[Guidance Overview] 401(k) and 403(b) Plan Hardship Distribution Substantiation: What Will the IRS Be Looking For?
[Official Guidance] Text of IRS Memo: Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403(b) Plans (PDF)
Connecticut Bill Would Require 403(b) Service Providers to Describe Services, Disclose Compensation
[Guidance Overview] IRS Fact Sheet: How to Self-Correct Defective 403(b) Plan Provisions During the Remedial Amendment Period
[Guidance Overview] 2017 Compliance Checklist for Qualified Plans Not Subject to ERISA (PDF)
New Wave of Retirement Fee Litigation: The University 403(b) Lawsuits
[Guidance Overview] IRS Announces the Last Day of the Remedial Amendment Period for 403(b) Plans
[Guidance Overview] Remedial Amendment Period for 403(b) Plans Ends March 31, 2020
[Guidance Overview] Sponsors of Pre-Approved 403(b) Plans Need to Request Opinion or Advisory Letters by March 31, 2020
403(b) Rules May Suggest Value as Universal Platform of the Future
[Guidance Overview] IRS Provides Long-Awaited Guidance on Initial 403(b) Plan Remedial Amendment Period (PDF)
Window for Fixing Current 403(b) Documents to Close in 2020 (PDF)
[Guidance Overview] SEC Extends Rule 482 Relief to Non-ERISA Retirement Plans
[Guidance Overview] The Birth of the First-Ever IRS Pre-Approved 403(b) Plan Documents
How to Make Your 401(k) or 403(b) Plan a Litigation Target
[Guidance Overview] Correcting 'Best Guesses' on 403(b) Plan Terms by Using the First Remedial Amendment Period Under Rev. Proc. 2017-18
[Official Guidance] Text of IRS Rev. Proc. 2017-18: Last Day of Remedial Amendment Period for 403(b) Plans (PDF)
[Guidance Overview] IRS Summary and Audit Indicators: 403(b) Universal Availability Requirement
Results of PSCA 2016 Survey of Fiduciary Awareness of 403(b) Plan Sponsors

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