ERIC Number: EJ666106
Record Type: Journal
Publication Date: 2003
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0036-651X
EISSN: N/A
Available Date: N/A
Do Employer Contributions Cause Title I of ERISA To Apply? What about Nondiscrimination Rules?
Lowder, Ellie
School Business Affairs, v69 n5 p34-36 May 2003
Uses question-and-answer format to discuss whether employer contributions to 403(b)(7) custodial mutual-fund accounts subject employer to the reporting and disclosure requirements of Title I of the Employee Retirement Income Security Act (ERISA). Also discusses the self-correction of excess contributions to a 403(b) program per the Internal Revenue Code. (PKP)
Descriptors: Elementary Secondary Education, Retirement Benefits
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Employee Retirement Income Security Act; Internal Revenue Code
Grant or Contract Numbers: N/A
Author Affiliations: N/A
