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Information & Insights for the 403(b) Community
IRS Issues 2022 Cumulative List for 403(b) Plans
IRS Issues 2022 Cumulative List for 403(b) Plans
It identifies changes in the requirements of Section 403(b) of the Internal Revenue Code that the agency will take into account during the second remedial amendment cycle.
Case by Participants in Terminated 403(b) Allowed to Proceed
In denying a motion to dismiss, a federal judge said he had been waiting on the Supreme Court’s ruling in Hughes v. Northwestern University.
Ask the Experts
Special Grandfathered Compensation Limit for Rehires
“I recently read your Ask the Experts column on the special/grandfathered 401(a)(17) compensation limit. My question is, if a qualified governmental plan participant was participating prior to 1/1/1996 but later retired and returned to participating employment in the same qualified plan, would that individual still be able to take advantage of the special/grandfathered limit?”
Attorneys Divided on Supreme Court Ruling’s Employer Impact
The lead plaintiffs’ attorney says the Supreme Court has confirmed that it is the employer’s obligation, not the employee’s, to make sure funds in the plan are prudent and not excessively costly.
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