The Source is the authoritative resource for anyone involved in the 403(b) and 457(b) marketplace. The guide includes the final 403(b) regulations, their impact and practical suggestions on how plan sponsors can manage their 403(b) program in compliance with applicable IRS requirements and deadlines. The guide also covers all aspects of ERISA and non-ERISA retirement plans for public education and tax-exempt 501(c)3 employers. There is comprehensive technical information with explanations and citations of relevant Code Sections as well as a variety useful checklists and forms.