403(b) plans – IRS establishes preapproved plan program
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Description
Abstract: A 403(b) plan is a retirement plan for employees of public schools and certain tax-exempt organizations. The IRS issued final 403(b) regulations in 2007, but until earlier this year it didn’t have a program for plan sponsors to obtain opinion and advisory letters determining whether a plan satisfies the regulations. This article summarizes IRS Revenue Procedure 2013-22, establishing a new program for preapproved 403(b) plans.
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