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Sutherland Legal Alert: Two Classes of Annuity Providers Do Not Violate § 403(b) Universal Availability Requirement

By Mark Smith and Vanessa Scott In Private Letter Ruling 201142033 (July 25, 2011), the Internal Revenue Service (IRS) ruled that the IRC § 403(b) universal availability requirement was not violated merely because (i) a university system made available two classes of annuity providers and (ii)...