IRS Offers Guidance About Universal Availability and Effective Opportunity Requirements

If your organization offers a 403(b) retirement plan for your employees, it is important that your plan documents clearly outline how you administer the universal availability requirement and the related effective opportunity requirement, which are applicable to all ERISA plans as well as 403(b) plans that are subject to nondiscrimination testing (NDT).

Read more. 

© 2020 GuideStone. All Rights Reserved.

Was this article helpful?