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Understanding the Universal Availability Rules in a 403(b) Plan

What are the universal availability rules, and how do they work? An upcoming IRS webcast will discuss their intricacies.

On May 19 at 2:00 p.m. EDT, three senior staff members from the IRS Office of Employee Plans will address these rules

in “Understanding the Universal Availability Rules in a 403(b) Retirement Plan.” Presenters will include Senior Program Analyst Bob CreMeens and Senior Internal Revenue Agents Mary Lou Bailey-Funk and Reese Scripture.


The webcast will address the following:

  • basic universal availability rules;
  • treatment of adjunct faculty at universities;
  • treatment of part-time, seasonal, and temporary employees;
  • the 20 hours-per-week and 1,000-hours rules;
  • controlled group situations and concerns;
  • the Mayo ruling on medical residents and its impact;
  • the required notice to employees each year; and
  • ways to find, fix, and avoid universal availability errors.
Questions or comments can be sent here.