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

FINAL REGULATIONS UNDER SECTION 403(b )OF THE INTERNAL REVENUE CODEby: Marcia S. Wagner, Wagner Law GroupA Professional Corporation99 Summer Street, 13th FloorBoston, MA 02110 Tel: (617) 357-5200 Fax: (617) OF CONTENTS_____ PageStatutory (b) vs. 401(k)..2 Plan Document ; Limits on of Failure to Satisfy SECTION 403(b )..9 Controlled 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. The FINAL REGULATIONS , which were issued in proposed form in November 2004, will replace REGULATIONS issued in 1964 that have not been comprehensively revised in more than 40 years. The FINAL REGULATIONS , like the proposed rules, consolidate legislative and regulatory developments over the last four decades that have significantly eroded the differences between 403(b ) plans and other salary reduction arrangements such as 401(k) and 457(b) plans.

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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