403b Plans
Editor’s Note: This is an occasional feature in the NTSA Advisor. It is drawn from The Source, a book that covers technical, compliance, administrative and marketing aspects of the 403(b) and 457(b) markets. More information about The Source is available here.
Effective on Jan.1, 2008, Internal...
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Under a new proposal put forward by an influential Democratic member of Congress, retirement assets could be factored into a new tax regime targeting higher-income taxpayers.
Labeling it as a proposal to help pay for a Social Security overhaul, Sen. Ron Wyden (D-OR), the ranking member on the...
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The IRS has revised Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc.
Form 4852 serves as a substitute for Forms W-2, W-2c, and 1099-R and is completed when an...
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Editor’s Note: This is an occasional feature in the NTSA Advisor. It is drawn from The Source, a book that covers technical, compliance, administrative and marketing aspects of the 403(b) and 457(b) markets. More information about The Source is available here.
Portability of Roth 403(b), Roth 401(...
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TechTalk addresses the rules for 403(b) distributions after severance of employment.
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Commitment is at the core of NTSA activities, as well as the motivation behind the establishment of the Elite Advisor Council (EAC), says NTSA President Kris Coffey.
Coffey made her comments in the first NTSA Elite Advisor WOWcast — the inaugural edition of a series of podcasts by NTSA Elite...
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The excessive fee suit involving MIT has survived another round of summary judgment motions – and is headed to trial – but it will do so without testimony from Fidelity CEO Abby Johnson.
The plaintiffs in this case are five employees of Massachusetts Institute of Technology (MIT) and participants...
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The NTSA has unveiled the "403(b) Plan Enhancement Guide," a new white paper that highlights opportunities that can help increase participation and savings for the nation’s public education professionals. The new white paper builds on the NTSA’s 2018 survey of public education 403(b) retirement...
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Tech Talk addresses whether a 403(b) account holder who is not yet age 59½ can avoid the 10% penalty for a distribution even though it occurs before their birthday as long as it takes place in the year that they turn age 59½.
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Editor’s Note: This is an occasional feature in the NTSA Advisor. It is drawn from The Source, a book that covers technical, compliance, administrative and marketing aspects of the 403(b) and 457(b) markets. More information about The Source is available here.
Portability permits the rollover of...
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The NTSA is now offering an exclusive series of podcasts — the NTSA Elite Advisor WOWcasts — recorded by NTSA Elite Advisors, sharing insights on ways to build, expand and enhance your practice.
NTSA Elite Advisors are the “best of the best” — excelling in advocacy, practice management and...
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This week the Plan Sponsor Council of America (PSCA), sister association of NTSA, has officially launched an exciting new education campaign to help plan sponsors support and expand participation in their workplace retirement plans.
The campaign – timed to coincide with National 401(k)/403(b)...
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Marketplace Issues
Loans are a particularly difficult issue in 403(b) plans. Under the final 403(b) regulations, the IRS imposed plan level requirements on loans. However, 403(b) plans funded with individual annuity contracts and custodial accounts also have contract-level requirements applicable...
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Editor’s Note: This is an occasional feature in the NTSA Advisor. It is drawn from The Source, a book that covers technical, compliance, administrative and marketing aspects of the 403(b) and 457(b) markets. More information about The Source is available here.
The following is a list of persons...
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Tech Talk addresses whether a 403(b) account holder will be subject to a 10% penalty if he or she age 59½ or older takes a distribution from the 403(B).
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Editor’s Note: This is an occasional feature in the NTSA Advisor. It is drawn from The Source, a book that covers technical, compliance, administrative and marketing aspects of the 403(b) and 457(b) markets. More information about The Source is available here .
If an employer’s plan permits,...
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Tech Talk addresses whether it is possible to take a 403(b) distribution if one is age 59½ or older.
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Editor’s Note: This is an occasional feature in the NTSA Advisor. It is drawn from The Source, a book that covers technical, compliance, administrative and marketing aspects of the 403(b) and 457(b) markets. More information about The Source is available here.
While it is not required under the...
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Editor’s Note: This is the second of a two-part series. Part 1, “Rollovers into the Plan,” is available here.
There remains confusion about when a rollover out of the plan may take place and whether rollovers are mandatory plan features. Following are important tips about them.
The plan must...
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While disputing allegations and denying liability, plan fiduciaries have announced the second largest monetary settlement to date regarding a university retirement plan.
This settlement – for $14,000,000 – involves the $4.3 billion Johns Hopkins University 403(b) Plan, a suit brought by the law...
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