403(b) plan resources

403(b) Plan Resources

403(b) plans have, in the past, been exempt from many of the requirements that 401(k) plans have had to endure, including compliance testing and reporting. Starting with 2009 fiscal years, these 403(b) plans will be subjected to many of the same requirements as 401(k) plans, including annual reporting and audits of plans with 100 or more eligible participants.

James E. Merklin has significant expertise in audits of employee benefit plans and is uniquely positioned to help your organization get ready for its first 403(b) audit and ultimately conduct such audit. Jim serves as a member of the Executive Committee of the AICPA's Employee Benefit Plan Audit Quality Center and on the AICPA's 403(b) Plan Task Force.

Events

403(b) Plan Seminar on Tuesday, Aug. 4

BMF Resources

Spring 2009 Benefit Plan Advisor - A New Day Dawning for 403(b) Plans

AICPA Employee Benefit Plan Audit Quality Center Resources

NEW - 403(b) Retirement Plan Audits FAQs; Other 403(b) Resources

Introduction to 403(b) Plans (pdf)

Getting Started: Meeting the New Form 5500 (pdf)

Form 5500 Reporting and Independent Audit Requirements (pdf)

403(b) Plans Auditor Questions (pdf)

403(b) Plans Sample Auditor Request List (pdf)

Department of Labor Resources