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The American Bar Association Sections of
Business Law, Health Law, Labor and Employment Law,
Real Property, Probate and Trust Law, Taxation and Tort Trial and Insurance Practice
(under the Auspices of the ABA Joint Committee on Employee Benefits) and
The American College of Employee Benefits Counsel Present
403(b) and 457 Plans:
Working Together
A 90-minute Teleconference
Tuesday, October
8, 2002
1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT
This program has
already taken place.
Audiotapes are available for $150.
For ordering information, contact Nancy Matthews at matthewsn@staff.abanet.org
or (202) 662-8640.
Ref. #JCEBT021008403BA
403(b) tax-deferred annuity plans and 457
deferred compensation plans are now even more attractive to
tax-exempt and governmental entities. Recent legislation has
relaxed contribution restrictions and permitted 403(b) and
457 plans to offer features that previously were limited to
qualified retirement plans. The IRS has issued proposed regulations
for 457 plans that consolidate prior guidance and address
several new issues. In addition, it is anticipated that the
IRS will issue new examination guidelines for 457 plans just
prior to this teleconference. The benefits offered under 403(b)
and 457 plans have been enhanced, but the navigation of the
rules is now complicated by greater distinctions between governmental
and tax-exempt 457 plans and new interfaces between 403(b)
and 457 plans. 403(b) tax-deferred annuity plans and 457 deferred
compensation plans are now even more attractive to tax-exempt
and governmental entities. The panelists will provide an overview
of the new 457 proposed regulations and the new rules provided
under the Economic Growth and Tax Relief Reconciliation Act
of 2001 (EGTRRA) and the Job Creation and Worker Assistance
Act of 2002 (JCWAA), as well as important analysis and planning
suggestions.
Topics Include:
- Important distinctions between governmental 457
plans and tax exempt 457 plans
- Increased contribution limits for 403(b) and 457
plans
- Tips for sponsors who offer both 403(b) and 457
plans
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- Common issues for 403(b) and 457 plans after EGTRRA
and JCWAA
- 403(b) and 457 plan terminations
- Review of new 457 plan examination guidelines
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Moderator
Martha L. Hutzelman, Bosley Hutzelman, Alexandria, VA
Speakers
Robert J. Architect, Senior Tax Law Specialist, TEGE, Internal
Revenue Service, Washington, DC
Cheryl Press, Senior Legal Counsel, Office of Division Counsel /
Associate Chief Counsel, TEGE, Internal Revenue Service, Washington, DC
Dan S. Brandenburg, Sanders, Schnabel & Brandenburg, PC, Washington, DC
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