This session will provide you with the latest correction criteria for all qualified plans but also give recent IRS thinking on 403(b) best practices for correcting plan defects. This session will cover:
* case studies to illustrate the correction * general program requirements when a problem is not covered by the program examples * latest IRS findings on enforcement examinations for the audit side of the program - including plan disqualifications.
President and General Counsel,
Actuarial Benefits & Design Company
Manager, Voluntary Compliance,
Internal Revenue Service
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