The New IRS Employer Match: Linking 403(b) Plans to Former 501(c)(3) Organizations

The latest Employee Plans Compliance Unit project — known as “Ineligible Employer — 403(b) Project Compliance Check” — targets employers that have received a notification of revocation of tax-exempt status from the IRS (known as a Notice CP120A) in 2010 (the first year following the new PPA filing requirements that an organization’s tax-exempt status could be revoked). In Market Beat, Linda Segal Blinn discusses these examinations and compliance checks and what they entail.