Clear Answers to Your 403(b) Questions! 403(b) Answer Book, Eighth Edition by Barbara N. Seymon-Hirsch, Janet M. Anderson-Briggs List Price: $335.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735508798 Hardcover: 920 pages Publication Cycle: Updated annually Last Updated: 7/19/2013 Available: Item ships in 3-5 Business Days

403(b) Answer Book is the only professional resource that systematically answers hundreds of questions on Section 403(b) plans, 501(c)(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, Eighth Edition has been substantially revised and updated to reflect and incorporate the final Code Section 403(b) regulations. It 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 Internal Revenue Service (IRS) and the Department of Labor (DOL) And much more! 403(b) Answer Book has been updated with discussions of administrative developments and changes in the past year, including: The new "in-plan" 403(b) Roth rollovers (conversions) guidance under IRS Notice 2010-84 DOL guidance on the ERISA 403(b) safe harbor and 5500 filing requirements under Field Assistance Bulletin (FAB) 2010-01 Remedial amendment relief for Section 403(b) plan documents set forth in IRS Announcement 2009-89 The ERISA 5500 reporting requirements for Section 403(b) ERISA plans beginning with the 2009 plan year filing The operational compliance requirements that began January 1, 2009 The increased contributions limits under Code Section 415(c), the 15-year catch-up, and age 50catch-up rules An overview of Revenue Ruling 2011-7 regarding 403(b) plan terminations Changes made to Section 403(b) plans as a result of the Pension Protection Act of 2006 (PPA) Changes made to Section 403(b) plans under the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) and guidance issued in IRS Notice 2010-15 regarding this Act Changes to Section 403(b) plans enacted by the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA) Changes made regarding the flexibility of converting a Section 403(b) amount to a Roth IRA The SEC's position on the employer's obligation to provide eligible employees with prospectuses and other reports A discussion of the final regulations on fee disclosures to participants by plan sponsors and service providers View the Highlights for this title. 1. Overview of Section 403(b) Plans Introduction to Section 403(b) Plans Eligible Employers Eligible Employees Plan Requirement Requirements Relating to Contributions Requirements Relating to Investments Requirements Relating to Distributions Application of ERISA Failure and Correction Comparison to Other Plan Types 2. Section 501(c)(3) Organizations Introduction to Section 501(c)(3) Organizations Basic Requirements State Filing Requirements Maintaining 501(c)(3) Status Recordkeeping and Disclosure Requirements 3. 403(b) Plan Documents Written Plan Document Requirement Effect of Failure to Satisfy Written Plan Document Requirement Composition of the Written Plan Document Terms of the Written Plan Document Model Section 403(b) Plan Language Frozen and Terminated Section 403(b) Plans Listing of Investment Providers Reliance on Model Section 403(b) Plan Language Allocation of Administrative Functions Other Section 403(b) Plan Documentation 4. Contribution Limits Overview of Section 403(b) Contribution Limits Section 415(c) Contribution Limits Includible Compensation Section 402(g) Contribution Limits Years of Service Section 414(v) Catch-up Limit Coordination of Deferrals and Contributions Correction of Excess Amounts Correction of Excess Deferrals Contributions That Exceed All Limits Excess Contributions Under Section 403(b)(7) Custodial Accounts 5. Nondiscrimination in Coverage and Benefits Overview of Nondiscrimination Requirements Application of Nondiscrimination Requirements for Different Types of Contributions Minimum Participation Rules Coverage Rules Nondiscrimination Rules Nondiscrimination Requirements Before 2009 6. Investments 403(b) Investment Alternatives Grandfathered Investments State Retirement System Fund Participant Loans . Trusts to Hold Section 403(b) Accounts Employer Responsibility for Selecting Investment Alternatives Social Investment Making Investment Decisions Protecting the Safety of Investments Protection Against Liability Participant-Directed Investment Providing Investment Education and Advice Default Investments Paying Plan Administration Expenses 7. Annuities The Annuity Contract Fees Under the Annuity Contract The Regulation of Annuity Contracts Insurance Law Internal Revenue Code ERISA Other Regulations and Restrictions 8. Section 403(b)(7) Custodial Accounts Requirements and Establishment Investments Contributions Contract Exchanges and Transfers Distributions 9. Roth 403(b) Contributions Introduction to Roth 403(b) Contributions Basic Requirements Recordkeeping Requirements Distribution Requirements In-Plan Roth Rollovers Plan Design and Communication Considerations Administrative Considerations 10. Application of Federal Securities Laws to Section 403(b) Arrangements 11. ERISA Requirements Circumstances Under Which a Section 403(b) Arrangement Is Subject to ERISA Vesting Joint and Survivor Annuity Requirements Participation Requirements Death Benefit Beneficiary Designations Amendments Bonding and Plan Assets Disclosure and Reporting Compliance with Claims Procedures Assignment or Alienation Fiduciary Matters 12. Annual Reporting Annual Reporting? Who Must File? When to File? What to File? How to File? Summary Annual Reports Failure to File 13. Loans, Plan Terminations, and Life Insurance Contracts Loans Loans as Distributions Loan Availability Limitations on Amounts Interest Rates Repayment Requirements Principal-Residence Loans Correction of Defects Under IRS Correction Programs Consequences of Failure to Repay Transfers When a Loan Is Treated as a Distribution Plan Termination Life Insurance Contracts 14. Distributions Withdrawal Restrictions Hardship Distributions Taxation and Investment in the Contract Death Benefits Exchanges and Transfers Rollovers Rules Governing the Timing and Amount of Required Minimum Distribution Distributions Commencing During an Employee's Lifetime Calculation and Distribution of Grandfathered Amounts for the Purpose of the Minimum Required Distribution Rules Distributions After Death of Participant Designated Beneficiaries Minimum Distribution Incidental Benefit Requirements 15. Income Tax Withholding and Reporting Income Tax Withholding Income Tax Reporting Requirements 16. Beneficiary Designations About Beneficiary Designations Making a Beneficiary Designation Substantial Compliance Doctrine Who Can Be a Beneficiary Family Rights That Restrain a Beneficiary Designation Circumstances That Might Affect a Beneficiary Designation Spouse's Rights Using Agreements to Change a Spouse's Rights Disclaimers Death Common Mistakes 17. Qualified Domestic Relations Orders Introduction to QDROs QDRO Protections Plans Following a QDRO Requirements of a QDRO Plan Administration Procedures Tax Treatment Bankruptcy 18. Mergers and Acquisitions Section 403(b) Plan Considerations Severance Pay and Section 403(b) Plans Section 457 Plan Considerations 19. Designing Retirement Plans with Section 403(b) Components 20. Retirement and Estate Planning for Section 403(b) Participants Estate Tax Treatment Gift Tax Treatment Funding Trusts with Retirement Plan Annuities Funding Charitable Gifts with Retirement Plan Annuities Spousal Rollovers Retirement Equity Act of 1984 21. Correcting 403(b) Plan Errors Self-Correction Voluntary Correction Program Correction on Audit Other Correction Considerations 22. Tax Aspects of Church Plans Church Retirement Income Accounts Special Definitions and Rules for Section 403(b) Church Plans Final Code Section 403(b) Regulations Issues for Church Section 403(b) Arrangements Church Plan Status for a Section 403(b) Church Plan Electing (or Not Electing) ERISA Coverage Rules Applicable to Nonelecting Church Qualified Plans Failure to Qualify as a Church Plan or a Church 403(b) or 401(a) Plan ERISA Coverage of Church Plans Miscellaneous Church Plan Provisions Impact of New Tax-Exempt Controlled Group Rules on Church Section 403(b) Plans APPENDIX A: Final Code Section 403(b) Regulations APPENDIX B: Revenue Procedure 2007-71 APPENDIX C: Table for Determining Distribution Period APPENDIX D: The Role of the Tax or Employee Benefits Professional in the 403(b) Arena APPENDIX E: Treasury Department Required Minimum Distribution Letter APPENDIX F: Quick Reference to Relevant 403(b) DOL Guidance APPENDIX G: IRS Notices APPENDIX H: IRS Announcement APPENDIX I: Revenue Ruling TABLES Internal Revenue Code Treasury Regulations Internal Revenue Service Announcements, Notices, Memoranda, Rulings, and Procedures ERISA United States Code Department of Labor Regulations and Opinions Table of Cases Governmental Plans Answer Book, Second Edition Carol V. Calhoun, Cynthia L. Moore, Keith Brainard Written by a team of practicing experts, preeminent in their fields, Governmental Plans Answer Book takes the reader step-by-step through the various laws that govern such plans. For those practitioners with private plan experience who wish to work with governmental plans, it compares the regulat more... Add to cart   |  Price: $355.00  |  ISBN: 9780735560178  |  Format: Hardcover  Imprint: Aspen Publishers  Qualified Domestic Relations Order (QDRO) Handbook, Third Edition Gary A, Shulman Widely recognized as the definitive work on the topic, Qualified Domestic Relations Order Handbook , written by Gary A. Shulman, turns the most confusing QDRO issues into clear answers and step-by-step guidelines. Drawing on years of experience, Shulman steers you past the QDRO pitfalls, with e more... Add to cart   |  Price: $355.00  |  ISBN: 9780735559769  |  Format: Looseleaf  Imprint: Aspen Publishers  Qualified Domestic Relations Order (QDRO) Answer Book, Fifth Edition Mark W. Dundee Aspen Publishers' Qualified Domestic Relations Order Answer Book's timesaving question-and-answer format cuts through the complexities of preparing, reviewing and administering QDROs and QMCSOs. For over 800 QDRO-related questions, you receive instant, authoritative answers and insights that  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735508873  |  Format: Hardcover  Imprint: Aspen Publishers