403(b) Answer Book is the only professional resource that systematically answers hundreds of questions on Section 403(b) plans, 501©(3) organizations, and church plans. It provides insight on how to handle complicated issues not yet resolved by the IRS or the courts and includes coverage of plan documents, qualified domestic relations orders, nondiscrimination requirements, contribution limits, correction of plan defects, and Section 403(b)(7) custodial accounts.

403(b) Answer Book, Eleventh Edition provides clear, practice-oriented coverage of:

Maximum contribution and other discrimination rules Multiple funding alternatives available Fiduciary responsibility Prohibited transactions and exemptions Reporting and other requirements of the IRS and the DOL And much more!

403(b) Answer Book has been updated to include coverage of:

IRS Revenue Procedure 2018-4, providing changes to the Employee Plans Compliance Resolution System (EPCRS) Voluntary Correction Program (VCP) filing fees. IRS Announcement 2017-11 providing Relief for Victims of Hurricane Harvey and IRS Announcement 2017-13 providing Relief for Victims of Hurricane Irma. Changes to the 401(k) and 403(b) hardship rules in the Bipartisan Budget Act of 2018. DOL Field Assistance Bulletin 2017-02 issuing a temporary enforcement policy defining who is a fiduciary under ERISA and the IRS. Final DOL regulations on adjudicating ERISA disability claims. Supreme Court consolidated cases in Advocate Health Care Network et al. v. Stapleton et al. on determination of church plans under ERISA, decided on June 5, 2017. IRS Notice 2017-64, 2018 Limitations Adjusted As Provided in Section 415(d). Revenue Procedure 2016-51, covering the EPCRS. Revenue Procedure 2017-18, and the remedial amendment procedure for Section 403(b) pre-approved plans. Church plan legislation under Section 336 of the PATH Act. DOL Field Assistance Bulletin 2015-02 and the annuity selection safe harbor regulation for defined contribution plans. The DOL’s final ERISA fiduciary regulation. IRS Notice 2014-54 on allocating rollovers of distributions of pre-tax and after-tax amounts. IRS Notice 2014-74, which updated the Code Section 402(f) safe harbor notice requirements for distributions and rollovers. The final Treasury regulations on qualifying longevity annuity contracts (QLACs). IRS Revenue Procedure 2015-3 covering the IRS’s position on not issuing private letter rulings or determination letters for individually designed Section 403(b) plans. The SEC’s no-action letter regarding using annuity contracts as a stable value investment option for Section 403(b) plans under Section 3©(7) of the 1940 Act. IRS Notice 2013-74 issued in December 2013 on in-plan Roth rollovers. The change in the law for certain in-plan Roth transfers, effective for transfers to Roth accounts after December 31, 2012. The in-plan 403(b) Roth rollovers (conversions) guidance under IRS Notice 2010-84.

Previous Edition: 403(b) Answer Book, Tenth Edition, SKU 10064814-7777