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Practice Management

Proof of Disability and Death

Q. What proof must be provided regarding a 403(b) account in the event of disability or death?

A. Proof of death is typically a copy of a death certificate or reliance on another party as described below. The standard of proof for disability and the definition of disability may be found in the plan document. For elective deferrals in all plans, and any investments in mutual funds, the definition of disability is under Internal Revenue Code Section 72(m)(7) and refers to “total and permanent disability” under 403(b) annuities for employer contributions; contracts will frequently use the Social Security definition of disability.