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Retirement Plan › 403(b) Plans › Student Employees

Bricker Graydon LLP

403(b) Compliance Check - Universal Availability and the Student-Employee and Part-Time Employee Exclusions

Bricker Graydon LLP on

If you administer a 403(b) plan you should be familiar with the term “universal availability”. This concept means that, as a general rule, all employees must be allowed to make elective deferrals into the plan immediately...more

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