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403b Plans

403b Plans

403b Plans

By NTSA Net Staff3/8/2016 • 0 Comments

IRS Employee Plans Division (EP) Rulings & Agreements Director Karen Truss has issued a memo to EP determinations employees that sets forth interim guidelines for processing 403(b) pre-approved plan applications for letters on spousal benefit provisions. READ MORE

By NTSA Net Staff3/7/2016 • 0 Comments

In Tech Talk, Ellie Lowder says how the ERISA exemption of a 403(b) plan that allows only elective deferrals would be affected if the plan sponsor began approving loans and hardship withdrawals. READ MORE

By NTSA Net Staff3/1/2016 • 0 Comments

On Feb. 23, the American Retirement Association filed a comment letter with the IRS suggesting enhancements that can be made to the IRS pre-approved plan program for plans subject to Internal Revenue Code Sections 401(a) or 403(b). READ MORE

By NTSA Net Staff3/1/2016 • 0 Comments

In MarketBeat, Susan Diehl tells us whether — when school district employees elected to make a Roth 403(b) salary deferral, but they were all set up as regular pre-tax deferrals and it was not caught for six months — the employees can change their election to pre-tax to correct the situation. READ MORE

By NTSA Net Staff2/22/2016 • 0 Comments

In MarketBeat, Susan Diehl provides an overview of Notice 2016-16, which includes guidance for traditional safe harbor plans and QACAs and eliminates much of the uncertainty which has overshadowed this popular plan design. READ MORE

By NTSA Net Staff2/12/2016 • 0 Comments

In Tech Talk, Ellie Lowder tells us if a company may allow employees to repay defaulted loans and then take out a second loan repaid via checking/savings account deductions. READ MORE

By NTSA Net Staff1/25/2016 • 0 Comments

In MarketBeat, Robert Toth writes that merging 403(b)s and 401(a)s has been an ongoing issue in the tax-exempt marketplace, and discusses how under the PATH Act, the Internal Revenue Code now will allow such mergers and the transfer of assets from these two kinds of plans. READ MORE

By NTSA Net Staff1/25/2016 • 0 Comments

In Tech Talk, Ellie Lowder tells us if the 10% penalty tax would be imposed on a 403(b) withdrawal its holder wants to take to help cover her daughter’s higher education expenses. READ MORE

By NTSA Net Staff1/19/2016 • 0 Comments

In MarketBeat, Ellie Lowder suggests that 403(b), and perhaps governmental 457(b) plans as well, face the same problems as 401(k)s regarding plan leakage and discusses what they can do. READ MORE

By NTSA Net Staff1/19/2016 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether the addition of automatic enrollment by a plan which sponsors an elective deferral 403(b) would cause ERISA to apply to the plan. READ MORE

By NTSA Net Staff1/12/2016 • 0 Comments

The IRS has made available updated materials relevant to annual filings that 403(b) plans and certain IRA holders must make. READ MORE

By NTSA Net Staff1/11/2016 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether the 10% premature distribution penalty tax will be imposed on 403(b) withdrawals made by a client who attained age 55 after she stopped working for a school district. READ MORE

By NTSA Net Staff1/11/2016 • 0 Comments

In MarketBeat, David Blask provides information and insights helpful in understanding — and handling — use of after-tax contributions and rollovers of such contributions to a Roth IRA or to a Roth 403(b).
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By NTSA Net Staff12/28/2015 • 0 Comments

In MarketBeat, Diane D. Capone provides a 403(b) plan compliance calendar for 2016 to help plans make sure that they stay within the applicable rules and regulations in the new year. READ MORE

By NTSA Net Staff12/28/2015 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether 10-year averaging applies to distributions from 403(b) plans. READ MORE

By NTSA Net Staff12/22/2015 • 0 Comments

Smaller plans are frequently resource- and expertise-constrained when it comes to their workplace retirement plans, but a new survey indicates that they are less likely to do the things they should be doing — and less likely to get help from advisors to do them. READ MORE

By NTSA Net Staff12/22/2015 • 0 Comments

In MarketBeat, Ellie Lowder discusses how the saver’s tax credit can help make it possible for low-income employees to participate in a 403(b) plan. READ MORE

By NTSA Net Staff12/22/2015 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether a person who contributes to a 403(b) and 457(b) and is over age 70½ can contribute to a Roth IRA. READ MORE

By NTSA Net Staff12/17/2015 • 0 Comments

It’s the time of year when Santa — and those who work with 403(b) plans — are making their end-of-year lists — and checking them twice. To that end, the lawyers at Snell & Wilmer have prepared a end-of-year “to do” list for 403(b) plans.
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By NTSA Net Staff12/15/2015 • 0 Comments

MarketBeat offers ways to pursue effective opportunity to participate in a 403(b) plan — and in the process take stock of how well the plan is adhering to universal availability and avoid not only errors but also the possibility of an audit. READ MORE

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