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New 403(b) Regulations
FIS ReliusLink to more items from this source
Nov. 18, 2004
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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