FINAL REGULATIONS UNDER SECTION 403(b ... - …

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FINAL REGULATIONS UNDER SECTION 403(b )OF THE INTERNAL REVENUE CODEby: Marcia S. Wagner, Wagner Law GroupA Professional Corporation99 Summer Street, 13th FloorBoston, MA 02110Tel: (617) 357-5200Fax: (617) OF CONTENTS___________________ PageStatutory (b) vs. 401(k).................................. ........................................ ........................................ ...........2Plan Document ; Limits on of Failure to Satisfy SECTION 403(b ).................................. ........................................ ............9Controlled Group Rules for Tax Exempt REGULATIONS UNDER SECTION 403(b )OF THE INTERNAL REVENUE CODEOn July 26, 2007, the Internal Revenue Service published its long-awaited FINAL REGULATIONS UNDER SECTION 403(b ) of the Code.

FINAL REGULATIONS UNDER SECTION 403(b) OF THE INTERNAL REVENUE CODE by: Marcia S. Wagner, Esq. The Wagner Law Group A Professional Corporation 99 Summer Street, 13th Floor Boston, MA 02110

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