403(b) Plans

3/12/2015 LRMs
FINAL Regulations

Corrections
Plan document failures
Announcement 2009-89 - extended remedial amendment period
AON analysis of 2009-89
Met Life analysis of EPCRS

Plan Termination
Rev Rul 2011-7  

Late Deposits
Toth & Toth article

New regulation analysis
Groom
Pentegra

One time elections
FSA 2003-33003
CCA 2002-10014

Auto enrollment
Rev Rul 2000-35

Catholic University explanation
TIAA-CREF nondiscrimination guide
Discrimination rules (Guidestone Financial)
Vesting schedules: 403(b) from JPPC
New document approval procedure: Groom explains
IRS LRMs for 403(b) sponsors

0DOL: when 403(b) and 401(a) interrelate
interim correction procedure: Eisner Ampner article
NACUA Notes for Catholic sponsors
Epstein Becker guidance
terminating a 403(b) Prudential / Rev. Rul 2011-7
DOL FAB 2010-1 (assets for 5500 reporting)
DOL FAB 2009-02
Information sharing Q&As - Sparks Institute
DOL 403(b) web page
2009 deadlines: Prudential
Terminating a 403(b) plan / Sungard
Information sharing agreements (from Sparks Institute)
Rev. Proc 2007-71 (model IRS language)
DOL Field Assistance Bulletin 2007-02
AICPA analysis of Form 5500 requirements
Interpretation / Kristi Cook
TIAA comparison - 401, 403(b) and 457(b)

IRS Notice 89-23 and 96-64

Guidance from the IRS website

Reporting Guidance (TIAA CREF)