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Idea Banner Audit Informer 728x90 V03 (Orange)
403B Retirement Plan

Name

403B Retirement Plan

Description

Objectives:

To determine whether a Retirement Plan complies with the IRS code for 403(b) retirement plans.

Scope:

1. Determine the accessibility of plan documents including annuity contracts, official plan documents and Form 5500 Annual Reports (if applicable), salary reduction agreements for employees, employee communication materials including summary plan descriptions, brochures describing investment funds, and notices sent to participants age 70 1/2. Determine whether the employer is eligible to sponsor a 403(b) plan.

Standard (Non-IT) Audit Program

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2 Comments

Posted by raman.georges
Oct 14, 2016 17:08PM

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Posted by Laba
Aug 17, 2015 05:37AM

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Subscription Level

Free

Type

Procedures

Language

English