Reporting and Coverage for 403(b) Plans

Guidance

• Field Assistance Bulletin 2007-02
  Subject: ERISA Coverage Of IRC § 403(b) Tax-Sheltered Annuity Programs
  Issue: How do the Department of the Treasury/Internal Revenue Service regulations governing Internal Revenue Code § 403(b) tax-sheltered annuity programs affect the status of such programs under the Department of Labor's safe harbor regulation at 29 C.F.R. § 2510.3-2(f)?

• Field Assistance Bulletin 2009-02
  Subject: Form 5500 Reporting by IRC § 403(b) Plans Covered by Title I of ERISA
  Issue: Guidance on transition relief from new requirements for IRC § 403(b) Plans for Form 5500 annual reporting of information on certain individual annuity contracts and mutual fund custodial accounts of current and former employees that were entered into before 2009 and for which the employer has no ongoing contribution obligation.

• Field Assistance Bulletin 2010-01
  Subject: Annual Reporting and ERISA Coverage for 403(b) Plans
  Issue: This FAB supplements Field Assistance Bulletin 2009-02 by responding to questions concerning the scope of and conditions for transition relief provided by FAB 2009-02. The FAB also responds to questions concerning the scope of the Department’s safe harbor regulation at 29 CFR 2510.3-2(f).

Publications

• Getting Ready for Changes in Filing Your Plan’s Annual Return/Report Form 5500

• Reporting and Disclosure Guide for Employee Benefit Plans

• Selecting an Auditor for your Employee Benefit Plan

• Meeting Your Fiduciary Responsibilities

Electronic Filing

• EFAST2

Reporting and Filing

• Reporting and Filing

Voluntary Correction Programs

• Voluntary Correction Programs

IRS Resources

• IRC 403(b) Tax-Sheltered Annuity Plans - Questions and Answer

• IRC 403(b) Tax-Sheltered Annuity Plans