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403(b) plans


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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
Multiple Recordkeepers at Heart of Excessive Fee Suit
[Official Guidance] Text of DOL Information Letter: Application of ERISA's Fiduciary Provisions to Default Investments with Lifetime Income Features That Contain Certain Liquidity and Transferability Restrictions
Fiduciary Focus: A Glimpse Into 403(b) Plan Trends
Year-End Action Items for 403(b) Plans
[Opinion] Comments of American Benefits Council on Draft of the Retirement Improvements and Savings Enhancements (RISE) Act
403(b) University Lawsuits May Impact 401(k) Self-Directed Brokerage Accounts
Spreading the Gospel of Better Retirement Plans
403(b) Retirement Plan Compliance in Light of Recent Fiduciary Litigation
From EBSA Secretary Phyllis Borzi: Your Conflicts of Interest Questions Answered
[Official Guidance] Text of DOL FAQs on Conflict of Interest Exemptions (PDF)
Excessive Fee Litigation: Three Categories
[Opinion] Think Your Retirement Plan Is Bad? Talk to a Teacher
[Official Guidance] Text of IRS Announcement 2016-39: Retirement Plan Distribution Relief for Victims of Hurricane Matthew (PDF)
[Guidance Overview] IRS Information Release 2016-138: Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Matthew (PDF)
Legacy Investments in Higher Education: What is a Plan Sponsor's Responsibility to Participants?
Report of EPCU Completed Project: Ineligible Employer -- 403(b) Plans
University 403(b) Plan Fee Litigation Update, September 2016
Not-for-Profit Hospitals and Health Care Providers Face Retirement Plan Class Actions
[Guidance Overview] 403(b) Multiple Employer Plans: ERISA and Tax Considerations (PDF)
[Opinion] Are Hospital Plans Sick And University Plans Dumb? (PDF)
How to Prepare for an IRS Audit of Your 403(b) or 457(b) Plan (PDF)
401(k) vs. 403(b): Differences in Investments, Compliance and Administration
[Guidance Overview] IRS Says Employees of Disregarded Single-Member LLC May Participate in Parent's 403(b) and 457(b) Plans
[Guidance Overview] Fiduciary Responsibility for Governmental Defined Contribution Plans: An Overview (PDF)
[Official Guidance] Text of IRS Ann. 2016-30: Relief for Victims of Louisiana Storms (PDF)
[Guidance Overview] Text of IRS IR-2016-115: Retirement Plans Can Make Loans, Hardship Distributions to Louisiana Flood Victims (PDF)
[Guidance Overview] IRS Clarifies Treatment of Disregarded Single Member LLC Employees in 403(b) and 457(b) Plans of the Tax-Exempt Member of the LLC
[Guidance Overview] Disregarded Entity Employees May Participate in Exempt Entity's Plans
Mr. Schlichter Goes to College: Universities Are the Newest Target for Excessive Fee Lawsuits
What Mr. Schlichter Understands ... and Plan Sponsors and Investment Fiduciaries Need to Understand as Well
Excessive Fee Litigation Hits 403(b) Plans: What Nonprofit Fiduciaries Need to Know
Plan Expenses Becoming Larger Focus for 403(b) Plans
Non-Profit Employers and Employees Are Both Doing More to Save More
[Opinion] Will 401(k) and 403(b) Litigation Turn Retirement Plans Into Widgets?

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