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403(b) Resource Center

403(b) Resource Center

A Summary of New 403(b) EPCRS Rules (Rev. Proc. 2013-12)

The Employee Plans Compliance Resolution System (EPCRS) revenue procedure was released December 31, 2012 and is effective April 1, 2013. This summary focuses on the expansion of the correction programs available for section 403(b) plans.

Service Provider Fee Disclosures for ERISA Retirement Plans: White Paper

MetLife's white paper provides an overview of the Department of Labor's (DOL) 408(b)(2) regulation on service provider fee disclosures, and helps you understand the regulation's impact on you as a plan fiduciary.

Participant Fee Disclosure White Paper

MetLife prepared this white paper on the Department of Labor's (DOL) Final Regulation on Participant Fee Disclosures.

MetLife's Fiduciary Guide

This brochure helps Plan Sponsors understand the rules and requirements that come with sponsoring a retirement plan which is subject to ERISA.

White Paper on Preparing for An IRS Audit

The information contained in this white paper can help prepare you for a potential IRS plan audit. Preparation and confidence in your own internal processes are key drivers that can increase the likelihood of a successful plan audit outcome.

White Paper on Universal Availability

The Internal Revenue Service issued final regulations for 403(b) plans in July of 2007. The new rules make 403(b) plans look more like 401(k) plans; however, there are still important differences between 403(b) and 401(k) plans. One of these differences is the Universal Availability requirement which is the subject of this white paper. We have prepared an in-depth discussion on the "universal availability" requirement as it impacts an employer's 403(b) plan.

Other Resources

Treasury/IRS Release — Additional Resources


MetLife Links

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