Год издания: 2008
Количество страниц: 898
В продаже с 18.01.2012
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The regulations that had been proposed for so long have now been finalized - and they will have the most significant impact on 403(b) plans in over 40 years! Aspen Publishers 403(b) Answer Book, Seventh Edition includes: Insights into the new 403(b) tax-free transfer rules, information sharing agreements, and when a Section 403(b) plan may not be affected Updates on the regulations contained in Revenue Procedure 2007-71 Clarification of the new Section 403(b) plan document requirements and how it affects non-ERISA plans Coverage of the new restrictions on Section 403(b) distributions that affect other than salary reduction contributions and when the new restrictions will not apply And much more! 403(b) Answer Book, Seventh Edition provides in-depth coverage of the final 403(b) regulations. This one-volume resource delivers clear and concise answers to all of your 403(b) questions, including: When must the employer adopt a formal plan and what does it need to contain? What are...