A 90-minute TeleConference/Live Audio Webcast
1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT
The Treasury Department and IRS recently issued the first comprehensive guidance on section 403(b) tax-deferred annuity arrangements in over 40 years. Government presenters will review the clarifications and new guidance included in the 403(b) proposed regulations. The panelists will specifically address what public schools and 501(c)(3) organizations need to consider now to respond to this new guidance.
TOPICS:
- What are the effective dates for this guidance?
- What is acknowledged and must be followed now?
- How must meaningful notice be provided for universal availability?
- What hardship distribution rules apply?
- How will 403(b) plans be more like 401(k)s?
- When are employers in the same controlled group?
- When is 403(b) plan termination permitted?
- What plan documentation will be required?
Moderator:
Martha Hutzelman, Fairfax, VA
Speakers:
Robert Architect, Senior Tax Law Specialist, TEGE, Internal Revenue Service, Washington, DC
W. Thomas Reeder, Associate Benefits Tax Counsel, US Department of Treasury, Washington, DC
Amy A. Null, Wilmer Cutler Pickering Hale and Dorr LLP, Boston, MA
