Store NEW RELEASES / Corporate / 3 MONTH ONLINE ACCESS 403(b) Answer Book, Eleventh Edition
403(b) Answer Book, Eleventh  Edition by Barbara N. Seymon-Hirsch Davis & Harman LLP , Janet M. Anderson-Briggs 403(b) Answer Book, Eleventh  Edition by Barbara N. Seymon-Hirsch Davis & Harman LLP , Janet M. Anderson-Briggs

403(b) Answer Book, Eleventh Edition

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403(b) Answer Book is the only professional resource that systematically answers hundreds of questions on Section 403(b) plans, 501(c)(3) organizations, and church plans. It provides insight on how to handle complicated issues not yet resolved by the IRS or the courts and includes coverage of plan documents, qualified domestic relations orders, nondiscrimination requirements, contribution limits, correction of plan defects, and Section 403(b)(7) custodial accounts.

403(b) Answer Book, Eleventh Edition provides clear, practice-oriented coverage of:

  • Maximum contribution and other discrimination rules
  • Multiple funding alternatives available
  • Fiduciary responsibility
  • Prohibited transactions and exemptions
  • Reporting and other requirements of the IRS and the DOL

And much more!

403(b) Answer Book has been updated to include coverage of:

  • The SECURE Act, the most significant retirement legislation since the Pension Protection Act of 2006, including:
    • Changes to the required beginning age and the after-death required minimum distribution rules
    • New rules for the fiduciary safe harbor for the selection of an annuity provider under ERISA
    • New rules regarding termination of 403(b)(7) custodial accounts
    • Qualified birth or adoption distributions
    • Required annual lifetime income illustrations on participant benefit statements
    • New portability rules for lifetime income investments
  • The CARES Act and other regulatory relief provided in the wake of the COVID-19 pandemic
  • Final DOL regulations allowing for electronic disclosure of participant notices and statements
  • New proposed regulations from the DOL related to environmental, social and governance (ESG) investments and proxy voting
  • IRS’s new remedial amendment period for Section 403(b) plans, including remedial amendment period charts
  • New Treasury regulations on withholding of periodic payments and proposed regulations on payees with foreign addresses
  • Latest developments on the Department of Labor’s fiduciary rule

Previous Edition: 403(b) Answer Book, Tenth Edition, SKU 10064814-7777

Note: Online subscriptions are for three-month periods.

Last Updated 12/11/2020
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10083412-7777
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010073204
Table of Contents
  • 1. Overview of Section 403(b) Plans
    • Introduction to Section 403(b) Plans
    • Eligible Employers
    • Eligible Employees
    • Plan Requirement
    • Requirements Relating to Contributions
    • Requirements Relating to Investments
    • Requirements Relating to Distributions
    • Application of ERISA
    • Failure and Correction
    • Comparison to Other Plan Types
  • 2. Section 501(c)(3) Organizations
    • Introduction to Section 501(c)(3) Organizations
    • Basic Requirements
    • State Filing Requirements
    • Maintaining 501(c)(3) Status
    • Recordkeeping and Disclosure Requirements
  • 3. 403(b) Plan Documents
    • Written Section 403(b) Plan Document Requirement
    • Model Section 403(b) Plan Language
    • IRS Pre-Approved Section 403(b) Plan Program
    • Remedial Amendment Period
    • Reliance on Model Section 403(b) Plan Language
    • Effect of Failure to Satisfy the Written Section 403(b) Plan Document
  • 4. Contribution Limits
    • Overview of Section 403(b) Contribution Limits
    • Section 415(c) Contribution Limits
    • Includible Compensation
    • Section 402(g) Contribution Limits
    • Years of Service
    • Section 414(v) Catch-up Limit
    • Coordination of Deferrals and Contributions
    • Correction of Excess Amounts
    • Correction of Excess Deferrals
    • Contributions That Exceed All Limits
    • Excess Contributions Under Section 403(b)(7) Custodial Accounts
  • 5. Nondiscrimination in Coverage and Benefits
    • Overview of Nondiscrimination Requirements
    • Application of Nondiscrimination Requirements for Different Types of Contributions
    • Minimum Participation Rules
    • Coverage Rules
    • Nondiscrimination Rules
  • 6. Investments
    • 403(b) Investment Alternatives
    • Retirement Income Accounts
    • Grandfathered Investments
    • State Retirement System Fund
    • Participant Loans
    • Trusts to Hold Section 403(b) Accounts
    • Employer Responsibility for Selecting Investment Alternatives
    • Social Investment
    • Making Investment Decisions
    • Protecting the Safety of Investments
    • Protection Against Liability
    • Participant-Directed Investment
    • Providing Investment Education and Advice
    • Default Investments
    • Paying Plan Administration Expenses
  • 7. Annuities
    • Overview of Annuity Contracts
    • State Insurance Regulation of an Annuity Contract
    • Contractual Changes Under an Annuity Contract
    • Internal Revenue Code Requirements of Section 403(b) Annuity Contracts
    • Section 403(b) Annuity Requirements Under ERISA
    • Federal Securities Regulation of Section 403(b) Annuity Contracts
  • 8. Section 403(b)(7) Custodial Accounts
    • Requirements and Establishment of Section 403(b)(7) Custodial Accounts
    • Investments for a Section 403(b)(7) Custodial Account
    • Contributions to a Section 403(b)(7) Custodial Account
    • Contract Exchanges and Transfers for Section 403(b)(7) Custodial Accounts
    • Distributions from Section 403(b)(7) Custodial Accounts
    • ERISA Implications for Section 403(b)(7) Custodial Accounts
  • 9. Roth 403(b) Contributions
    • Introduction to Roth 403(b) Contributions
    • Basic Requirements of a Roth 403(b) Contribution
    • Recordkeeping Requirements of Roth 403(b) Accounts
    • Distribution Requirements of Roth 403(b) Accounts
    • In-Plan Roth Rollovers
    • Roth 403(b) Plan Design and Communication Considerations
    • Roth 403(b) Administrative Considerations
  • 10. Application of Federal Securities Laws to Section 403(b) Arrangements
  • 11. ERISA Requirements
    • Circumstances Under Which a Section 403(b) Arrangement Is Subject to ERISA
    • Vesting
    • Joint and Survivor Annuity Requirements
    • Participation Requirements
    • Death Benefit Beneficiary Designations
    • Amendments
    • Bonding and Plan Assets
    • Disclosure and Reporting
    • Compliance with Claims Procedures
    • Assignment or Alienation
    • Fiduciary Matters
  • 12. Annual Reporting
    • Annual Reporting?
    • Who Must File?
    • When to File?
    • What to File?
    • How to File?
    • Summary Annual Reports
    • Failure to File
  • 13. Loans, Plan Terminations
    • Loans
    • Loans as Distributions
    • Loan Availability
    • Limitations on Amounts
    • Interest Rates
    • Repayment Requirements
    • Correction of Defects Under the Employee Plans Compliance Resolution System
    • Consequences of Failure to Repay
    • Transfers
    • When a Loan Is Treated as a Distribution
    • Plan Termination
  • 14. Distributions
    • Withdrawal Restrictions
    • Hardship Distributions
    • Taxation and Investment in the Contract
    • Death Benefits
    • Exchanges and Transfers
    • Rollovers
    • Rules Governing the Timing and Amount of Required Minimum Distribution
    • Distributions Commencing During an Employee's Lifetime
    • Calculation and Distribution of Grandfathered Amounts for the Purpose of the Minimum Required Distribution Rules
    • Distributions After Death of Participant
    • Designated Beneficiaries
    • Minimum Distribution Incidental Benefit Requirements
    • Qualifying Longevity Annuity Contracts
  • 15. Income Tax Withholding and Reporting
    • Income Tax Withholding for a Section 403(b) Contract
    • Income Tax Reporting Requirements for a Section 403(b) Contract
  • 16. Beneficiary Designations
    • About Beneficiary Designations
    • Additional Reasons for Naming a Beneficiary
    • Making a Beneficiary Designation
    • Substantial Compliance Doctrine
    • Who Can Be a Beneficiary
    • Family Rights That Restrain a Beneficiary Designation
    • Circumstances That Might Affect a Beneficiary Designation
    • Spouse's Rights
    • Using Agreements to Change a Spouse's Rights
    • Disclaimers
    • Death
    • Common Mistakes
  • 17. Qualified Domestic Relations Orders
    • Introduction to QDROs
    • QDRO Protections
    • Plans Following a QDRO
    • Requirements of a QDRO
    • Plan Administration Procedures
    • Tax Treatment
  • 18. Mergers and Acquisitions
    • Section 403(b) Plan Considerations
    • Severance Pay and Section 403(b) Plans
    • Section 457 Plan Considerations
  • 19. Designing Retirement Plans with Section 403(b) Components
  • 20. Retirement and Estate Planning for Section 403(b) Participants
    • Estate Tax Treatment
    • Gift Tax Treatment
    • Funding Trusts with Retirement Plan Annuities
    • Funding Charitable Gifts with Retirement Plan Annuities
    • Spousal Rollovers
    • Retirement Equity Act of 1984
  • 21. Correcting 403(b) Plan Errors
    • Self-Correction
    • Voluntary Correction Program
    • Correction on Audit
    • Other Correction Considerations
  • 22. Tax Aspects of Church Plans
    • Church Retirement Income Accounts
    • Special Definitions and Rules for Section 403(b) Church Plans
    • Final Code Section 403(b) Regulations Issues for Church Section 403(b) Arrangements
    • Church Plan Status for a Section 403(b) Church Plan
    • Electing (or Not Electing) ERISA Coverage
    • Rules Applicable to Nonelecting Church Qualified Plans
    • Failure to Qualify as a Church Plan or a Church 403(b) or 401(a) Plan
    • ERISA Coverage of Church Plans
    • Miscellaneous Church Plan Provisions
    • Impact of New Tax-Exempt Controlled Group Rules on Church Section 403(b) Plans
  • APPENDIX A: Useful Resources
  • APPENDIX B: The Role of the Tax or Employee Benefits Professional in the 403(b) Arena
  • APPENDIX C: The Role of Life Insurance Contracts in Connection with Section 403(b) Retirement Plans
    • Internal Revenue Code
    • Treasury Regulations
    • Internal Revenue Service Announcements, Notices, Memoranda, Rulings, and Procedures
    • ERISA
    • United States Code
    • Department of Labor Regulations and Opinions
    • Table of Cases

•     INDEX

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