403(b) versus 401(k) plans for tax-exempt organizations

Gill, John A.
April 1997
Journal of Financial Planning;Apr97, Vol. 10 Issue 2, p78
Academic Journal
Presents the issues that tax-exempt organizations should consider when comparing a 403(b) plan with a 401(k) plan for employee fringe benefits in the United States. Advantages; Safe harbor feature; Maximum exclusion allowance; Effect of other employer-sponsored plans; Tax-deferred annuity plan; Retirement plan.


Related Articles

  • Automatic enrollment, participation steady in 401(k) plans. Phillips, Zack // Business Insurance;10/19/2009, Vol. 43 Issue 37, p18 

    The article reports that financial constraints brought about by the economic downturn has had little effect on 401(k) plans with automatic enrollment feature. Estimates show that the prevalence of automatic enrollment 401(k) plans has increased with almost half of employers in the U.S. with...

  • Is (k) for (k)aput? Aschkenasy, Janet // Treasury & Risk Management;Sep2002, Vol. 12 Issue 8, p35 

    Reports that corporations in the United States are failing to protect the interests of 401(k) plan participants. Fiduciary responsibility to make investment decisions based solely on participants' best interests; Fund flow into defined contribution plans; What chief financial officers can do to...

  • Link with health benefits a shot in the arm for 401(k)s. Nash, Jeff // Pensions & Investments;8/10/2009, Vol. 37 Issue 16, p21 

    The article offers information on the increase in participation of employees in 401(k) plan following the integration of 401(k) plan with health benefits in the U.S. According to Kevin Crain, executive of plan participant solutions at the Charlotte, North Carolina-based firm Bank of America...

  • Mark Your Calendar.  // Retirement News for Employers;12/18/2014, p12 

    The article focuses on important dates of retirement plans in the U.S. Topics discussed include adjustment of excess contributions and excess aggregate contributions of 2013 401(k) on December 31, 2014, election under Highway and Transportation Funding Act and waiver of minimum funding standard...

  • Workers missing out on billions in unclaimed 401(k) matches. Davis, Andrea // Ebn.benefitsnews.com;5/13/2015, p1 

    While the majority of employers offer a company match on their 401(k) plan, employees are not taking advantage of the benefit, passing up the chance to potentially receive thousands of dollars every year.

  • Survey: Automatic Plan Enrollments Up.  // American Banker;10/1/2007, Vol. 172 Issue 189, p8 

    The article reports the results of a survey showing two-thirds of employers are using automatic 401(k) plan enrollment, many with default investment vehicles composed of a blend of stocks and bonds. The 2007 Strategic Initiatives in Retirement Plans Survey was conducted by the employee benefits...

  • 401(k) response to be automatic. Gottlieb, Jenna // Pensions & Investments;8/21/2006, Vol. 34 Issue 17, p2 

    The article reports on the automatic enrollment feature, expected to be added into the Pension Protection Act in the U.S. The automatic enrollment feature is aimed to promote the participation rate in 401(k) plans. The new law will allow defined contribution plan employers to give automatic...

  • SPARK Institute Releases New RFP Guide. McGuinness, Kevin // Plan Advisor News;2014, p1 

    The article reports on the release of the "RFP Guide for Selecting Defined Contribution Service Providers" of SPARK Institute Business Ideas Exchange Committee in the U.S. Noted is the aim of the guide to assist consultants, plan sponsor and advisers in the preparation and evaluation of proposal...

  • Beyond Auto-Enrollment: Auto-Escalation and Stretched Match. Wittwer, Karen // Plan Sponsor News;2015, p119 

    The article explores how plan sponsors can improve U.S. workers' engagement in retirement plans beyond auto-enrollment. Topics discussed include an increase in automatic deferrals under the 2006 Pension Protection Act, the use of stretched matching formulas to improve savings behavior, and an...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics