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403(b) and 457 Plans Face New Compliance Challenges (PDF)
Thompson Publishing Group Inc. 
[Guidance Overview] Mar. 10, 2010
14 pages. Excerpt: 403(b) plans have avoided the focus of regulators since their inception in 1958, enjoying a sort of benign neglect because of their status as individual pension plans. Both the IRS and the DOL have taken steps to address this 'neglect' by imposing a series of rules thatpreviously only applied to 'employer based' plans, like 401(k) plans. The transition to this new regime is proving to be challenging to all parties involved: plan sponsors, employees and service providers.
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