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Compliance April 21, 2016
IRS Webcast Will Discuss 403(b) Universal Availability Rules
The webcast will address treatment of different types of employees ways to fix universal availability errors, among other things.
Reported by PLANADVISER Staff
The Internal Revenue Service (IRS) is hosting a free webcast, “Understanding the Universal Availability Rules in a 403(b) Retirement Plan.”
Attendees of the webcast will learn about:
- Basic universal availability rules;
- Treatment of adjunct faculty at universities;
- Treatment of part-time, seasonal, and temporary employees;
- The 20 hours per week and the 1,000 hours rules;
- Controlled group situations and concerns;
- Mayo ruling on medical residents and its impact;
- The required notice to employees each year; and
- Ways to find, fix, and avoid universal availability errors.
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