Lisa Berkowitz Herrnson

Lisa Berkowitz Herrnson

Proskauer Rose LLP

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Recent IRS Guidance Concerning 403(b) Plans

Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan documents. ...more

5/1/2013 - 403(b) Plans Exempt Organizations IRS

403(b) Plans – Correction Due To Loss Of Tax-Exempt Status

What happens if a tax-exempt organization becomes ineligible to sponsor a Section 403(b) Plan because it loses its exempt status under Internal Revenue Code Section 501(c)(3)? As an example, loss of tax-exempt status may...more

4/18/2013 - 403(b) Plans Eligibility EPCRS Exempt Organizations Form 990 Tax Exemptions

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