Code Section 403(b) Plans: Overview | Practical Law

Code Section 403(b) Plans: Overview | Practical Law

A Note providing an overview of Internal Revenue Code (Code) Section 403(b) plans. It discusses eligible employers, uniform availability requirements, implications under the Employee Retirement Income Security Act of 1974 (ERISA), written plan document requirements, unique contribution rules, Code Section 403(b) plan reporting, and operational failures.

Code Section 403(b) Plans: Overview

Practical Law Practice Note w-001-4400 (Approx. 28 pages)

Code Section 403(b) Plans: Overview

by Lisa A. Tavares, Venable LLP, and Christina Crockett, with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Note providing an overview of Internal Revenue Code (Code) Section 403(b) plans. It discusses eligible employers, uniform availability requirements, implications under the Employee Retirement Income Security Act of 1974 (ERISA), written plan document requirements, unique contribution rules, Code Section 403(b) plan reporting, and operational failures.