| New 403(b) Regulations |
| Changing 403(b) Plans for Changing Times (.pdf) » from Benefits & Compensation Digest |
| 403(b) Action Plan Checklist and Timeline for Compliance by 2009 (.pdf) » from ASBO |
| Central IRS Site for 403(b) Information » from the IRS |
| IRS Press Release Announcing New Regulations » from the IRS |
| IRS Overview of Final Regulations » from the IRS |
| Final Regulations (.pdf) » from the IRS |
| Index to Final Regulations » from the IRS |
| Model Plan Language for Public Schools (.pdf) » from the IRS |
| Final Regulations FAQs » by Senior IRS Tax Law Specialist Bob Architect |
| IRS Technical Presentation Videos on the 403(b) Final Regulations » from the National Association of Government Defined Contribution Administrators, Inc. via YouTube, LLC |
| Third Party Administrator (TPA) Information |
TPA Checklist (.pdf) » from ASBO
Questions to guide selection of a third party administrator. |
Sample Letter Asking TPA for Disclosure Information »
A sample letter that may be used by California employers to see if their TPAs are in compliance with recently passed state fee disclosure laws. While these TPA disclosure rules are part of California law, employers nationwide would be wise to insist that their TPA provide similar disclosure information. |
| Fiduciary Information |
Spotting a Fake Fiduciary » from Scott Dauenhauer
Excerpt: What has recently set me off are insurance agents that masquerade as "Consultants" for 403(b) and 457(b) programs. |
| Selecting Vendors |
|
Research on Employer Oversight Models: Who's Watching the Door? » TIAA-CREF Research Institute |
|
RFP Guide for 403(b) Plans (available for order) » from the SPARK Institute |
| Sample Questions to Guide Selection of Potential 403(b) Service Providers (.pdf) » from ASBO |
| Investment Provider Service Agreement (.pdf) » from ASBO |
| A Model 403(b) Plan (.pdf) » by W. Scott Simon for Morningstar |
| Impact of Fees » |
| Value of Target Date Funds » |
| Why Annuities Rarely Make Sense in a 403(b) » |
| Plan Fees |
Understanding Retirement Plan Fees And Expenses » from Department of Labor
Includes information on how employers can evaluate fees. |
| Plan Termination |
IRS Guidance for Terminating 403(b) Plans (.pdf) » Prudential
Clarification and analysis of plan termination process. |
IRS Plan Termination Guidance » IRS
Revenue Rule 2011-7 |
| Information Sharing Agreement |
Latest Best Practices for 403(b) and Related Retirement Plans Information Sharing: Form 5500 Aggregation
(.pdf) »
updated September 13, 2010, from the SPARK Institute
This document sets forth certain best practices with respect to the data elements for information sharing between 403(b) plan employers or employer representatives and vendors. |
Best Practices for 403(b) and Related Retirement Plans Information Sharing: Minimum and Comprehensive Data Elements.
(.pdf) »
updated January 18, 2011, from the SPARK Institute
This document sets forth: 1. The data elements for information sharing between 403(b) plan employers or employer representatives and vendors. 2. A basic file convention layout. 3. The frequency of data transmissions. 4. An approach for sharing and transmitting data on a transaction or daily basis when agreed upon by both the sending and receiving parties. |
| Sample 403(b) Information Sharing Agreement (.pdf) » from ASBO |
| Clarifying "Information Sharing Agreements" » from Benefits Biz Blog |
| Plan Document |
| Model Plan Language for Public Schools (.pdf) » from the IRS |
| Steps to Improve Your Plan » |
| Other Resources |
Publication 571: Tax-Sheltered Annuity Plans [403(b) Plans] » from the IRS
This publication is also available for download (.pdf) » |
| IRS 403(b) Presentation for Employees » from the IRS |
| IRS 403(b) Presentation for Employers » from the IRS |
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Overview of New Regulations »
Featured Employer » |
Steps to Improve Your Plan »
Provide Objective Education » |
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