The Source

List Price: $287 |  Member Discounted Price: $262 | Order online in the ASPPA bookstore

Authored by industry experts Kristi Cook, JD, TGPC and Ellie Lowder, TGPC, The Source: 403(b) & 457(b) Plans is the authoritative resource for anyone involved in the 403(b) and 457(b) marketplace (also is the required reading for ASPPA’s Tax-Exempt & Governmental Plan Certificate and Credential examinations, TGPC-1 and TGPC-2). 

This valuable resource includes the final 403(b) regulations, their impact, and practical suggestions on how plan sponsors can manage a 403(b) program in compliance with applicable IRS requirements and deadlines. The Source also covers all aspects of ERISA and non-ERISA retirement plans for public education and tax-exempt 501(c) 3 employers. 

The Source provides readers with comprehensive technical information along with explanations and citations of relevant Code Sections and comes packed with useful checklists and sample forms. 

 Highlights include:

  •     DOL fee disclosure regs for participants and fiduciaries
  •     DOL proposed expansion of meaning of term fiduciary for investment advisors
  •     Updates on IRS prototype document status
  •     Roth 457s for governmental plans
  •     Roth conversions for governmental plans
  •     Clarifications and updates to church plan chapter
  •     New compliance forms and checklists that coordinate with Summit efforts