Section 403(b) Compliance Guide for Public Education Employers
Section 403(b) Compliance Guide for Public Education Employers

Author: Eleanor A. Lowder

Publisher: R&L Education

Published: 2004

Total Pages: 86

ISBN-13: 9781578860845

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ASBO first published a compliance guide for the 403(b) arrangements in the late 1990s to provide assistance to the school business officials with the administration of their non-ERISA 403(b) arrangements. This, the 2003 Edition, is completely updated to reflect the extensive changes to 403(b) arrangements included in the Economic Growth & Tax Relief Reconciliation Act of 2001 and current reports of IRS audit activities. Additionally, the 2003 Edition, for the first time, includes compliance information for 457(b) deferred compensation plans in light of the growing number of audits of those plans. Since the IRS audits of 403(b) arrangements are expected to continue for the foreseeable future, it is important that detailed information, including sample forms and checklists to assist busy members in correctly operating their 403(b) non-ERISA arrangements, be available. Includes: detailed information about the audits of 403(b) arrangements, a description of the rules and regulations, a description of the most common violations (and how to avoid them), a sample Service Provider and Salary Reduction Agreements, a compliance checklist. Section 403(b) Compliance Guide for Public Education Employers is an excellent resource for use by public school districts providing step-by-step information on the administration of a compliant 403(b) arrangement. It can help school business officials avoid costly defects that the Internal Revenue Service might discover in an audit situation.

Section 403(b) Compliance Guide for Public Education Employers
Section 403(b) Compliance Guide for Public Education Employers

Author: Ellie Lowder

Publisher: R&L Education

Published: 2013-12-01

Total Pages: 111

ISBN-13: 1610485041

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Whether employers are self-administering their 403(b) plans, or are using a Third Party Administrator (TPA), the in depth information in this book will provide a guide to the regulations, and the tools needed to correctly operate the plan. Busy School Business Officials can use this guide with payroll or Human Resources personnel to train them in the proper day to day operation of the plan and avoid the pitfalls that would create plan violations. The material is invaluable in maintaining oversight of the TPA, and the providers of product and investments. SBOs using previous editions of the book have reported that its use has provided an “all in one” resource for a step by step program to a worry-free 403(b) plan that benefits both the employer and the employees in this time of concerns about basic pension and social security benefits.” The 4th edition contains all available guidance at press time, including the IRS document approval program, and correction procedures for plan failures.

EY Tax Guide 2015
EY Tax Guide 2015

Author: Ernst & Young LLP

Publisher: John Wiley & Sons

Published: 2014-11-21

Total Pages: 1032

ISBN-13: 1118866967

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File taxes with confidence and maximize deductions with this industry-leading guide EY Tax Guide 2015 is your solution for a streamlined filing process. Authoritative and easy to follow, this trusted guide is designed to be accessible for individuals who need help navigating these turbulent financial times, providing information that can maximize deductions and avoid mistakes. Reference tables allow for quick look-up of useful information, including changes to tax law, common errors, and tax breaks, while the Special Content index points you toward answers for homeowners, senior citizens, investors, military personnel, entrepreneurs, and more. Fully updated for 2015, this guide even provides up-to-date tips on environmental credits for green initiatives. As global leader in tax and advisory services, it's no surprise that this EY (formerly Ernst & Young) guide has been rated the #1 choice in tax prep by USA Today. Distilling complex tax information into straightforward language, this resource is essential reading for anyone preparing to file a federal income tax return. You'll find hundreds of examples illustrating how tax laws work, plus sample forms and schedules that help you fill out your return step by step. We can help you save time and money as you: Discover the 50 most commonly overlooked deductions Find specific solutions to your particular circumstances Streamline the filing process with the tax organizer and tax calendar Follow a checklist of key tax breaks you may be eligible to use Preparing your own taxes doesn't have to mean wading through tax code or missing deductions. This guide contains the insight of EY professionals, plus the tools and references that can help ease the process. The EY Tax Guide 2015 provides the information you need to file your taxes yourself, with confidence.

403(b) Plans
403(b) Plans

Author: Eleanor A. Lowder

Publisher: Kaplan Publishing

Published: 1999

Total Pages: 168

ISBN-13:

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A text that consultant and trainer Lowder uses in her courses for neophyte and experienced financial service practitioners who deal with retirement programs among public-education institutions and tax-exempt organizations. She includes the many technical changes to the law over the past few years and how they impact practitioners.

403(b) Answer Book
403(b) Answer Book

Author: Donald R. Levy

Publisher: Aspen Publishers

Published: 1997

Total Pages: 768

ISBN-13: 9781567063882

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For comprehensive, reliable, and easy-to-understand guidance on retirement plans for tax-exempt organizations, there's no better source than the 403(b) Answer Book. This unique reference covers the complete range of 403(b) and 457 plan topics, including taxation, ERISA and other regulations, plan administration, and insurance and investing issues. You'll find clear, practical coverage of: Maximum contribution and other discrimination rules-- Choosing among the funding alternatives-- Avoiding fiduciary responsibility-- Prohibited transactions and exemptions-- Reporting and other requirements of IRS, DOL, and PBGC-- How annuity plans compare with 401(k) plans-- Which plans are best for which situation-- Calculating the exclusions allowance. Plus, you'll find comprehensive examples, listings of government regulations and rulings, and more.

Section 403(b) Arrangements
Section 403(b) Arrangements

Author: Jon C. Hughes

Publisher:

Published:

Total Pages:

ISBN-13: 9781633592544

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" ... examines the three varieties of [section] 403(b) arrangements available under the I.R.C. (i.e., annuity contracts, custodial accounts, and church-maintained retirement income plans). Although often used as retirement plans for employees of public schools (including employees of state colleges and universities), hospitals, and other tax-exempt organizations, [section] 403(b) arrangements may also be used by individual employees of these organizations as an advantageous means of saving for retirement on a tax-sheltered basis. Thus, in addition to focusing on the complex rules limiting the contributions that may be excluded, or deducted, from an eligible employee's gross income, the Portfolio identifies the employees who are eligible for [section] 403(b) arrangements, discusses the different arrangements, the applicable tax and ERISA rules, including the distribution rules and tax incentives, and how errors can be corrected"--Portfolio description (Page iii).