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October 1, 2004
COLLEGES & UNIVERSITIES E-UPDATE
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What To Expect In The (Highly) Anticipated 403(b) Proposed Regulations
New proposed regulations under Internal Revenue Code ("Code") Section 403(b), which sets forth the requirements for the tax sheltered annuity plans of educational and tax-exempt employers, including colleges and universities, are expected to be released shortly. Representatives from the Department of Treasury and the Internal Revenue Service recently listed the
following topics as ones that will be addressed in the new proposed regulations, and, in some cases, will be part of IRS audit activities. Learn more.
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