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Tech Talk with Ellie Lowder


In Tech Talk, some of the industry's most knowledgeable experts answers real questions from real advisors about real problems and issues facing 403(b) and 457 professionals. 

To submit a question for Tech Talk, please click HERE.

Tech Talk Q&As By Topic

Contributions and Deferrals

Changing Salary Deferrals to a 457 Plan

Hours Worked and 403(b) Plan Eligibility

Contributions to a 457(b) plan

Special catch-up provision for 457 plans

Forcing a Choice Between Health and a 403(b) Match

Timing 403(b) Remittances

Elective deferrals to 403(b)s after leaving employment

Special pay contributions

Post-employment 403(b) deferrals

Limits to pre-tax 403(b) contributions

Handling an excess deferral 

Earliest retirement date and catch-up 457(b) contributions 

Calculating Catch-Up Contributions

Establishing a SIMPLE IRA

Can Employees opt out of ERISA Plans?

Retirement Plan Limits

Contributions to 457s

Employer Approach to Unused Leave 

Prorating Hours Worked

Applicability of Proposed Regs on Use of Forfeitures to Fund QNECs 

 

Withdrawals and Distributions

403(b) withdrawal restrictions

403(b)(7) withdrawal restrictions

Hardship withdrawals

Hardship distributions

Penalty taxes for withdrawals

Penalties for early distributions from 457s

Early withdrawals to avoid taxes?

Hardship withdrawals from non-ERISA participants

Hardship withdrawals from a 457 plan

RMDs and Rehired Retirees

Penalties for 403(b) Withdrawals

403(b) Withdrawals to Pay for Higher Education

Distributions Before and After Age 59½

IRA Conversion and RMD Penalties

Beneficiary Options

403(b) Loans and Hardship Withdrawals

403(b) Withdrawals at Age 55

403(b) Distributions Before 59½

403(b) Interim Withdrawals

403(b) Beneficiary

403(b) Withdrawals and the Penalty Tax

Living Trusts as Beneficiaries

Foundation as 403(b) Beneficiary

Withdrawals Before Returning to Work

457 Distributions

When the 10% Penalty Tax Applies

Distributions to Retired Pastors 

Treatment of Housing Allowances

Purchase of Primary Residence

 

RMDs

Income tax withholding on RMDs

Withholding and RMDs

RMD calculations and distributions 

Taking RMDs While Still Funding a 403(b)

Charitable Contributions from 403(b) RMDs

Size of RMDs as Charitable Contributions

Deferred Annuity Values 

Aggregation and 403(b)s


Confirming an RMD Took Place


Rollovers

Rolling over a 403(b) to an IRA

Who controls 403(b) rollovers?

403(b) rollovers

Rollovers from 457(b)s to 403(b)s 

403(b) or 457 retiree rollovers

Employer Role with Roll Overs

Roth Rollovers

IRAs and Rollovers

Rolling Over 457 Balances

Can Funds from an Inherited 403(b) Be Rolled into an IRA?

Rollovers and Early Distributions

Requesting Funds from Rollovers

 

Transfers

Transferring Assets from a 403(b): Part II

Restricting 403(b) transfers

Transferring assets from a 403(b)

Plan-to-plan transfers Part II

Plan-to-plan transfers Part I  

457(b) Transfers

457 Transfers Between Providers

457(b) Transfers/Exchanges


Compliance and Tax Issues

Fiduciary responsibilities and non-ERISA plans

403(b) funds and bankruptcy

Universal availability rules

The 15 years of service limit

Employer liability for 403(b) violations

Waiving the 10% penalty

Section 415 limits 

Nondiscrimination rules 

Includible compensation

Income tax withholding and Roth 403(b)s

Educating participants

Post-Employment 403(b) Establishment

Universal Availability and 457(b) Plans

PowerPoint Presentation What Can Lead to a QDRO? 

Does Averaging Apply to 403(b)s?

Automatic Enrollment and ERISA

Filing SPDs

403(b) Contracts

Asset Exchanges

403(b) Gains and Losses

403(b) Oversight of Individual Annuity Contracts and Custodial Accounts

Fiduciary Duty but No Control of Accounts 

Oversight of Individual Contracts and Accounts

Opting Out

Taxation of 403(b) Death Benefits

Can a 501(c)(3) Establish a 403(b)?

Pre-Approved 403(b) Plans

403(b) Plan Restatements

Eligibility for a Deductible IRA Contribution

IRA Contributions for 2016

Consequences of Adopting an ERISA 403(b) Plan

Vesting Requirements

Charter School 403(b)s and Forms 5500

Tax Code and Church Plans

Section 403(b) and DB Plan Service Credits

Participation by Substitute Teachers

Reporting for 403(b)s 

Relief for Those in Disaster Areas

Can Self-Employed Ministers in 403(b)s Be 5% Owners?

Plan Years for 403(b)s

Universal Availability Notices



Loans

Bankruptcy and 403(b) loans

Plan loan terms

Plan loans and vendor fees 

Processing 403(b) loan defaults 

Loan defaults 

Loans from a 403(b)

Second Loans from Retirement Accounts

Second Loans for Those with Defaulted Loans

403(b) Loan Age Restrictions

Postponing Accrual of Loan Interest


Church Plans

Need to establish a 403(b)(9) account 

Ministers' housing allowances and retirement plans

403(b) plans and minister's housing allowances 

Non-discrimination rules and church plans 

Church plans

SEPs and Post-Retirement Housing Allowances

Must Church Plans Have a Plan Document?


Deselected and Orphan Accounts

Grandfathered 403(b)s  

De-selected 403(b) plans


IRAs

Rolling IRAs into inherited 403(b)s

IRA rollover

Forms to Use in Establishing a SIMPLE IRA

SIMPLE IRA Rules

Eligibility to Contribute to a Roth IRA

Churches and SIMPLE IRAs

Deemed IRAs in Qualified Retirement Plans

Employer Signatures on IRA Adoption Agreements 

Five-Year Holding Period

The New Rule for Correcting IRA Excesses


Annuities

Longevity annuities 

Are There Age Limits for Longevity Annuities?

When Is an Annuity a Longevity Annuity?


Top Hat and Executive Plans

Matching contributions to top hat plans

Top hat plans

Executive retirement plans 


Social Security and Medicaid

403(b) deferrals and Social Security

Handling the Social Security income threshold

Protecting 403(b) assets from Medicaid calculations 

Social Security and 403(b) contributions 

Contributions and Social Security 


State-Specific Issues

How California insurance rules apply to 403(b) investments

TPA registration in California


Miscellaneous

Implementing a 401(a) plan

Benchmarking participant attrition rates 

Choosing between health insurance and a 403(b) 

Who's a teacher's employer, the state or the district? 

Managing 501(c)18 pension trusts 

Annual Meaningful Notice 





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