403(b) Answer Book

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, Twelfth 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:

Updates to the annual contribution limits

Coverage of newly issued guidance relating to the SECURE Act

Completely revised chapter on Roth 403(b) contributions

Department of Labor guidance and best practices on fiduciary responsibilities in regard to cybersecurity and participant and plan data

Latest developments relating to the Department of Labor’s fiduciary rule

Coverage of new guidance issued on correcting defects under the Employee Plans Compliance Resolution System and the Voluntary Fiduciary Correction Program

Discussion of the new reporting and withholding rules that apply to payments that escheat to state unclaimed property funds