403(b) Policy Loans' Continued Form 5500 Reporting Problem

ERISA 403(b) plan sponsors must deal with the “policy loans” issued by insurance carriers under the 403(b) annuity contracts held under the plans. In MarketBeat, Robert Toth argues that there is no good way to report these loans on the Form 5500, and the newly proposed Form 5500 changes do not address the problem.