403(b) Arrangements

Our 403(b) document is available on the 401(k) Portal. You may license the 403(b) document or buy one document on our Pay-Per-Plan. Contact a McKay Hochman consultant at 973-492-1880 for more information.

To assist you in providing a §403(b) Plan document for your clients we have updated our §403(b) Plan document to comply with these final regulations and legal and regulatory changes thereafter.  Our document is extremely flexible and includes two employer matching contribution formulas as well as two nonelective contribution formulas.

Model 403(b) Custodial Retirement Plan available for use by tax-exempt organizations (e.g. charitable, religious, educational); Plan consists of a Base Document and Adoption Agreement; Special Adoption Agreement provided to permit employees of eligible companies to sponsor an individual 403(b) arrangement.

Sample articles from our E-mail Alerts and from our 403(b) Perspectives newsletter appear below.

403(b) Arrangements

Date	Subject	Title
09/13/11	Form 5500	Accounts Considered "in the Plan"
07/15/11	Final Regs.	Transfers and Exchanges
05/20/11	IRS Guidance	Plan Termination Guidance
03/14/11	Roth Law Change	In-plan Roth Conversion
08/26/10	ERISA Exemption	ERISA v. Non-ERISA Guidance
07/01/10	FAB 2010-01	Form 5500 Guidance
03/11/10	FAB 2010-01	ERISA v. Non-ERISA 403(b)
11/20/09	Eligibility	Universal Availability
10/30/09	Deadline	Written Plan 12-31-09 Deadline
08/07/09	Form 5500	Form 5500 Relief for 2009
06/05/09	Annual Additions	403(b) Annual Additions
12/12/08	403(b) Updates	403(b) Deadline Extended
05/27/10	401(k)	403(b)/401(k) Comparison
10/31/08	eSeminars	403(b) eSeminars
10/31/08	Plan Termination	403(b) Plan Termination
10/31/08	Deadline	403(b) Document Deadline
12/20/07	Universal Availability	403(b) Final Regs and Universal Availability
08/23/07	90-24 Transfers	Change of 90-24 Transfers
08/03/07	Final Regs.	403(b) Final Regulations
03/30/07	EPCRS 2006	403(b) Related EPCRS Changes
09/14/06	403(b)	PPA & 403(b) Arrangements
02/27/09	Contributions	How Much Can Be Contributed in 2009?
11/17/05	Severance Comp.	Post Severance Comp in a 403(b) Plan
09/29/05	Delay	403(b) Final Regulations Postponed
07/08/05	From Prop. Regs.	Outstanding 403(b) Issues
04/14/05	457(b)	New Opportunities for Tax Exempts
04/14/05	Proposed Regs.	Proposed 403(b) Regulations
02/23/04	Contributions	Contributions Four-Part Article
02/21/03	RMD	IRS Issues Final RMD Regs
06/15/02	RMD	Final RMD Rules and 403(b) Rules
05/16/03	Terminate	403(b) Plan Termination
04/03/03	457	403(b) and 457 Plan - Perfect Together
03/02/02	EGTRRA	403(b) EGTRRA Changes
09/11/03	Rollovers	403(b) Rollover Rules Post-EGTRRA

403(b) FAQs

Date	Subject
08/21/09	Plan Term in 2009 — Is Restatement Required?
02/24/06	Contribution Limit for 2006

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Government Resources

Final 403(b) Regulations

To learn more, call 973-492-1880 or e-mail info@mhco.com.