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  • 403(b) issues and solutions
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  • Payroll coordinator resource center
Trust Advantage

Midterm Policy Exam

403(b) Issues and Solutions

403(b) extension announced by IRS

NTSAA Guidance: Extension of Written Plan Requirement

The Ongoing Challenge

403(b) Regs and You 

New IRS regulations place additional responsibility on employers and will impact how you administer your 403(b) plan. Unless otherwise indicated, the effective date for compliance is January 1, 2009. You will need to:

  • Monitor asset exchanges that are now limited to employer-approved providers (effective September 25, 2007).
  • Select and approve providers for your plan (as soon as possible).
  • Adopt a written plan document describing plan provisions and procedures.
  • Delegate and establish reporting requirements for greater compliance with contributions to and distributions from approved providers.
  • Comply with new requirement for timing of remittance of salary reduction contributions.

The Transition

WEA TSA Trust:   Helping you lighten the compliance challenge­—no additional charge!

Compliance issues are not new to us. Complying with IRS rules and regulations are just part of what we do. You can count on us to help you meet the new compliance requirements now and later, and we’ll do it at no charge to you or the participant.

We will provide:

  • Sample service provider/hold harmless and information sharing agreements.
  • Education regarding decisions about district 403(b) plans.
  • A sample plan document with adoption agreement that reflects your decision as to whether you allow exchanges, loans, and/or hardships in the plan and names the 403(b) providers chosen by the district.
  • Sample required notices such as notice of right to participate and notice of opportunities to make or change elective contributions.
  • 403(b) plan reports as needed.
  • Educational meetings for employees.
  • NewElectronic processing to assure prompt investment of contributions.

Additional Compliance Services

WEA Trust Member Benefits will:

  • Maintain a list of all of your approved providers and products.
  • Monitor exchanges for approved providers.
  • Perform contribution limit calculations and monitor catch-ups.
  • Administer hardship distributions and provide deferral suspension notices.
  • Administer distributions and give notice to providers.
  • Provide notices for and administer required minimum distributions.

Tools for Reevaluating Providers

Maintaining the right providers is an important task and requires a review of plan providers and products to assure quality and appropriate investment choices for your 403(b) plan.

The solution:   To ease your review process, WEA Trust Member Benefits offers two tools for you to use at no charge.

403(b) Plan and Product Questionnaire

Provider Comparison Spreadsheet

Please feel free to call us with questions at 1-800-279-4030, Extension 8579 (Mary Brazys or Scott Thomas).



TSA program securities offered through WEA Investment Services, Inc., member FINRA. The Trustee for the WEAC IRA Program is First Business Trust & Investments. All investment advisory services offered through WEA Financial Advisors, Inc.

©2010 WEA Trust Member Benefits
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