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403(b) Resource Center

403(b) Resource Center

Overview of the Internal Revenue Code Section 403(b) Pre-Approved Plan Program

MetLife White Paper and Ten Key Points Summary examines aspects of the IRS' pre-approved 403(b) plan document program which is similar to the pre-approved plan document program available for qualified retirement plans such as 401(k) plans.

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

The long-awaited 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.

Final Section 408(b)(2) Fee Disclosure Regulation Released

On February 3, 2012, the U.S. Department of Labor, Employee Benefits Security Administration, (EBSA) published a final fiduciary-level fee disclosure regulation applicable to ERISA plans. The effective date of the regulation has been moved from April 1, 2012 to July 1, 2012. Visit the EBSA website for additional information.

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 403(b) Plan Readiness

MetLife Resources prepared a special white paper focused on the IRS' written plan requirement. This document is designed to help employers understand the potential impact of their 403(b) plan design choices. Areas of focus include deciding on the plan administration options, constructing a written plan, selecting optional plan features and reviewing employer 403(b) plan responsibilities.

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.

White Paper on Information Sharing Agreements

In late November 2007, the IRS released additional guidance on the final 403(b) regulations. This guidance, known as Revenue Procedure 2007-71, provides important clarification regarding transfer rules and information sharing agreements, as well as a Model Plan promised for public schools.

MetLife prepared this special white paper to help employers understand some of the more technical aspects of the new IRS guidance.

Other Resources

Treasury/IRS Release — Additional Resources


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