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403(b) Compliance Check - Universal Availability and the Student-Employee and Part-Time Employee Exclusions | Bricker Graydon LLP - Vimarsana News

403(b) Compliance Check - Universal Availability and the Student-Employee and Part-Time Employee Exclusions | Bricker Graydon LLP

Published: April 13, 2024

If you administer a 403(b) plan you should be familiar with the term “universal availability”. This concept means that, as a general rule, all employees must be allowed to make elective...

Source: jdsupra.com
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Bricker GraydonTime Employee ExclusionInternal Revenue CodeTerm Part Time
SECURE ACT 2.0: Wow, What a Difference an Act Makes! | Cozen O'Connor - Vimarsana News

SECURE ACT 2.0: Wow, What a Difference an Act Makes! | Cozen O'Connor

Published: March 1, 2023

The Consolidated Appropriations Act of 2023 was signed into law on December 29, 2022, and has ushered in one of the most significant pieces of retirement plan legislation in recent...

Source: jdsupra.com
Related Topics:
United StatesRetiree HealthSetting Every Community Up For Retirement EnhancementRepayment Of Qualified Birth Or Adoption DistributionsDepartment Of LaborConsolidated Appropriations ActNew RetirementStudent LoanTerm Part TimeRetirement Enhancement ActLong Term Part Time EmployeeCash Out Amount IncreasedDistributions MadeFederally Declared DisastersDistribution TypeEmergency ExpensesEffective JanuaryEmergency DistributionEmergency DistributionsAllow Self CertificationHardship Distribution EligibilityPenalty Free WithdrawalDomestic AbuseHardship Withdrawal RulesPre Mature Distributions