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403(b) Plan Framework
Date
May 14, 2014
This session will focus on understanding the IRS rules applicable to IRC Section 403(b) plans, both annuity contracts and custodial accounts. The presentation will address the fundamentals of Section 403(b) plans and cover topics including plan documentation, eligible sponsoring entities, universal availability, contract loans, non-discrimination testing requirements, IRS correction guidance and permissible plan investments. Participants will:
- Develop an understanding of the requirements 403(b) plans must satisfy to remain in compliance with IRS guidance
- Understand key issues that impact 403(b) plans including eligibility, documentation requirements and plan testing
Speakers
Carmie L. Howell, CPA
Manager, TIAA-CREF
Toby W. Ruda, CPA
Senior Director, Washington National Tax, Compensation & Benefits, RSM US LLP
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