American Bar Association American Bar Association

New Rules for Tax-Exempt and Governmental Plans: 403(b) and Beyond

SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Trust and Estate Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

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A 90-minute TeleConference/Live Audio Webcast
Thursday, October 11, 2007
12:30 pm - 2:00 pm ET / 11:30 am - 1:00 pm CT / 10:30 am -12:00 pm MT / 9:30 am - 11:00 am PT


Martha L. Hutzelman, Kruchko & Fries. McLean, VA

Robert J. Architect, Senior Tax Law Specialist, Employee Plans Division, Tax Exempt and Government Entities, Internal Revenue Service, Washington, DC
William Bortz, Associate Benefits Tax Counsel, Office of Tax Policy, U.S. Department of the Treasury, Washington, DC
W. Thomas Reeder, Benefits Tax Counsel, Office of Tax Policy, U.S. Department of the Treasury, Washington, DC
Susan E. Rees, Pension Law Specialist, Office of Regulations and Interpretations, Employee Benefits Security Administration, U.S. Department of Labor, Washington, DC 

A new “controlled group” definition for tax-exempt and non-profit entities that extends beyond 403(b) plans, restrictions on contract exchanges and broad written plan document and operational compliance requirements are included in the final 403(b) regulations recently issued by Treasury and the IRS.  In addition, the Department of Labor (DOL) has issued guidance on the impact of these new rules on its non-ERISA safe harbor treatment of 403(b) plans.  Hear the government drafters discuss the new rules included in this guidance and the impact of these rules on current plans sponsored by tax-exempt and governmental employers.  Some of the topics that will be discussed include:    

  • New “controlled group” definition for non-profits for all benefit plan purposes
  • 403(b) written plan document rules 
  • Non-ERISA safe harbor application under new rules
  • Treatment of 403(b) contract exchanges
  • Information-sharing and service provider agreement concepts
  • Effective dates of new rules              

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