New 403(b) Regulations

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11/18/2004: New 403(b) Regulations

FIS Relius

Excerpt: The IRS has issued proposed 403(b) regulations. The new regulations represent the first comprehensive guidance on 403(b) plans in 40 years. The new regulations incorporate the statutory changes from ERISA through EGTRRA and other IRS rulings issued since 1964. In addition, the regulations address other issues that have not been addressed by the IRS in any formal guidance. The new regulations are effective for taxable years beginning after December 31, 2005.

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