Sold Out
Book Categories |
Chapter 1 | Overview of Section 403(b) Arrangements | 1 |
Introduction to Section 403(b) Programs | 2 | |
Basic Requirements | 5 | |
Eligible Employers | 9 | |
Eligible Employees | 11 | |
Requirements Relating to Contributions | 12 | |
Requirements Relating to Investments | 15 | |
Requirements Relating to Distributions | 16 | |
Chapter 2 | Section 501(c)(3) Organizations | 1 |
Introduction to Section 501(c)(3) Organizations | 1 | |
Basic Requirements | 3 | |
State Filing Requirements | 12 | |
Maintaining 501(c)(3) Status | 13 | |
Recordkeeping and Disclosure Requirements | 18 | |
Chapter 3 | Contribution Limits | 1 |
Overview of Section 403(b) Contribution Limits | 2 | |
Section 403(b)(2) Contribution Limits | 4 | |
Includible Compensation | 5 | |
Years of Service | 8 | |
Prior Years' Contributions | 11 | |
Section 415(c) Contribution Limits | 13 | |
Special Alternative Limits | 17 | |
Section 402(g) Contribution Limits | 21 | |
Section 414(v) Catch-up Limit | 23 | |
Coordination of Deferrals and Contributions | 24 | |
Correction of Nonentitled Contributions | 27 | |
Contributions That Exceed All Limits | 36 | |
Overmax Contributions Under Section 403(b)(7) Custodial Accounts | 36 | |
Chapter 4 | Nondiscrimination in Coverage and Benefits | 1 |
Overview of Nondiscrimination Requirements | 2 | |
Application of Nondiscrimination Requirements for Different Types of Contributions | 4 | |
Minimum Participation Rules | 9 | |
Coverage Rules | 11 | |
Nondiscrimination Rules | 17 | |
Chapter 5 | Investments | 1 |
Funding 403(b) Arrangements | 2 | |
Protecting the Safety of Investments | 10 | |
Employer Responsibility for 403(b) Investments | 12 | |
Protection Against Liability | 18 | |
Making Investment Decisions | 20 | |
Participant-Directed Investment | 23 | |
Investment Communication Requirements | 26 | |
Providing Investment Education and Advice | 29 | |
Procedures for Investment Instructions | 32 | |
Records Retention | 35 | |
Paying Plan Administration Expenses | 35 | |
Financial Services Modernization | 36 | |
Chapter 6 | Annuities | 1 |
In General | 1 | |
Insurers | 6 | |
Types of Annuities and How They Function | 7 | |
Regulations and Restrictions | 10 | |
Employers | 18 | |
Chapter 7 | Section 403(b)(7) Custodial Accounts | 1 |
Requirements | 2 | |
Regulated Investment Companies | 5 | |
Tax Treatment | 5 | |
Transfer of Assets | 6 | |
Distributions | 7 | |
Chapter 8 | Application of Federal Securities Laws to Section 403(b) Arrangements | 1 |
Chapter 9 | ERISA Requirements | 1 |
Circumstances Under Which a 403(b) Arrangement Is Subject to ERISA | 2 | |
Vesting | 7 | |
Joint and Survivor Annuity Requirements | 9 | |
Participation Requirements | 10 | |
Death Benefit Beneficiary Designations | 11 | |
Amendments | 12 | |
Bonding and Plan Assets | 15 | |
Disclosure and Reporting | 17 | |
Compliance with Claims Procedures | 24 | |
Assignment or Alienation | 27 | |
Fiduciary Matters | 28 | |
Chapter 10 | Distributions | 1 |
Requirements Governing Timing and Amount of Benefit Distributions | 3 | |
Calculation and Distribution of Grandfathered Amounts | 10 | |
Distributions After Death of Participant | 11 | |
Designated Beneficiaries | 15 | |
Minimum Distribution Incidental Benefit Requirements | 17 | |
Taxation and Investment in the Contract | 20 | |
Withdrawal Restrictions | 24 | |
Hardship Distributions | 26 | |
Death Benefits | 28 | |
Rollovers and Transfers | 28 | |
Tax Withholding and Reporting | 42 | |
Chapter 11 | Loans, Life Insurance, and Plan Termination | 1 |
Loans | 2 | |
Life Insurance | 22 | |
Plan Termination | 27 | |
Chapter 12 | Beneficiary Designations | 1 |
Making a Beneficiary Designation | 2 | |
Using Trusts | 7 | |
Family Rights That Restrain a Beneficiary Designation | 8 | |
Charitable Gifts | 10 | |
Common-Law Marriage | 11 | |
Community Property | 20 | |
Premarital Agreements | 22 | |
Postnuptial Agreements | 25 | |
Tenancy by the Entirety | 26 | |
Disclaimers | 28 | |
Government Claims | 31 | |
Unclaimed Property | 32 | |
Tax-Oriented Estate Planning | 33 | |
Qualified Domestic Trusts for Noncitizens | 39 | |
Who Can Give Advice | 40 | |
Chapter 13 | Qualified Domestic Relations Orders | 1 |
Overview | 2 | |
Requirements of a Qualified Domestic Relations Order | 7 | |
Special Provisions | 14 | |
Plan Administration Procedures | 16 | |
Tax Treatment | 25 | |
Bankruptcy | 29 | |
State Courts' Purview | 30 | |
Legal Malpractice | 31 | |
Chapter 14 | Tax Aspects of Church Plans | 1 |
Church Retirement Income Accounts | 2 | |
Special Definitions and Rules for 403(b) Church Plans | 4 | |
Church Plan Status for a 403(b) Church Plan | 5 | |
Electing (or Not Electing) ERISA Coverage | 10 | |
Rules Applicable to Nonelecting Church Qualified Plans | 11 | |
Failure to Qualify as a Church Plan or a Church 403(b) or 401(a) Plan | 17 | |
ERISA Coverage of Church Plans | 18 | |
Miscellaneous Church Plan Provisions | 18 | |
Chapter 15 | Section 457 Plans | 1 |
Overview | 2 | |
Eligible Plans | 9 | |
Ineligible Plans | 24 | |
ERISA Considerations | 30 | |
Miscellaneous | 31 | |
Chapter 16 | Mergers and Acquisitions | 1 |
403(b) Plan Considerations | 1 | |
Severance Pay and 403(b) Plans | 8 | |
457 Plan Considerations | 11 | |
Chapter 17 | Designing Tax-Sheltered Annuity Plans | 1 |
Pre-tax Savings | 2 | |
Impact of ERISA Coverage | 5 | |
Thrift Savings Plans | 5 | |
Primary Retirement Plans | 12 | |
Supplemental Retirement Plans | 14 | |
Chapter 18 | Tax-Sheltered Annuity Voluntary Correction Programs | 1 |
Overview of SCP | 2 | |
Overview of the VCT Program | 11 | |
Correction Fees and Sanctions | 15 | |
Correction Procedures and Principles | 21 | |
Submission Procedures and Requirements | 29 | |
Other Considerations | 34 | |
VCT Program Corrections | 35 | |
Audit Guidelines | 38 | |
403(b) Program Defects | 40 | |
Chapter 19 | International Tax Treatment | 1 |
Selected Treaties | 3 | |
Plan Design Considerations | 4 | |
Governing Law | 8 | |
Foreign Income Tax Treatment | 10 | |
U.S. Federal Income Tax Treatment | 12 | |
Income Tax Treaties | 18 | |
International Rollovers | 28 | |
Withholding on 403(b) Distributions | 38 | |
U.S. Federal Estate Tax Treatment | 58 | |
U.S. Expatriate Tax | 60 | |
Chapter 20 | Retirement and Estate Planning for 403(b) Participants | 1 |
Estate Tax Treatment | 2 | |
Gift Tax Treatment | 4 | |
Funding Trusts with Retirement Plan Annuities | 5 | |
Funding Charitable Gifts with Retirement Plan Annuities | 10 | |
Spousal Rollovers | 13 | |
Retirement Equity Act of 1984 | 13 | |
Appendix A | Table for Determining Distribution Period | 1 |
Appendix B | The Role of the Tax or Employee Benefits Professional in the 403(b) Arena | 1 |
Index | 1 |
Login|Complaints|Blog|Games|Digital Media|Souls|Obituary|Contact Us|FAQ
CAN'T FIND WHAT YOU'RE LOOKING FOR? CLICK HERE!!! X
You must be logged in to add to WishlistX
This item is in your Wish ListX
This item is in your Collection403(b) Answer Book
X
This Item is in Your Inventory403(b) Answer Book
X
You must be logged in to review the productsX
X
X
Add 403(b) Answer Book, 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 t, 403(b) Answer Book to the inventory that you are selling on WonderClubX
X
Add 403(b) Answer Book, 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 t, 403(b) Answer Book to your collection on WonderClub |