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The EPCRS and Audit Test of the 403(b) Regulations
The Business of Benefits 
Oct. 25, 2012 "Now with EPCRS ... being on the verge of release, and with 403(b) audits beginning to enter a new ... stage, the 2007 regs will truly be put to the test.... At the heart of the problem is the statute itself: Code Section 403(b) is still more like an IRA in many ways than a qualified plan. The tax impact and benefits are fully directed at the individual not the employer." MORE >> |
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