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Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs Updated (Posted on November 24, 2022 by Carol V. Calhoun)

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The Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs chart has now been updated to reflect recent developments, including:

  • 2023 limits on contributions and benefits
  • Changes in the Employee Plans Compliance Resolution System (EPCRS)
  • Changes in the IRS determination letter program for 401(k) plans
  • Addition of an IRS determination letter program for individually designed 403(b) plans
  • The IRS opinion letter program for pre-approved 403(b) plans

Read more.

 

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Copyright © 1998 - 2025 by Carol V. Calhoun

The opinions posted on this site are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of this site, including all articles, opinions, and other postings, are offered for informational purposes only and should not be construed as legal advice. A visit to this site or an exchange of information through this site does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

Carol V. Calhoun

Carol V. Calhoun, Counsel
Venable LLP
600 Massachusetts Avenue, NW
Washington, DC 20001
Phone: (202) 344-4715
Fax: (202) 344-8300
Mobile: (202) 441-5592
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Copyright © 1998 - 2025 by Carol V. Calhoun

The opinions posted on this site are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of this site, including all articles, opinions, and other postings, are offered for informational purposes only and should not be construed as legal advice. A visit to this site or an exchange of information through this site does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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