403(b) plan resource center
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403(b) plan resource center

6 years ago · 1 min read

FIRM MEMBER

EXCLUSIVE

Under U.S. Department of Labor (DOL) regulations issued on November 16, 2007, retirement plans sponsored by charitable organizations and schools under Internal Revenue Code section 403(b) and covered under the Employee Retirement Income Security Act of 1974 (ERISA) are subject to the annual reporting and audit requirements of ERISA.

ERISA-covered 403(b) plans with 100 or more participants generally are required to file audited financial statements. 403(b) plans with fewer than 100 participants may be eligible to use abbreviated reporting forms

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