Happy man with piggy bankWhile a 401(k) or 403(b) plan has long been the primary retirement planning vehicle in benefits programs offered by most independent schools, colleges and universities, the way in which schools approach the administration of such plans has varied widely. In the last few years, new regulatory initiatives by the Department of Labor, as well as a sharp spike in litigation against plan sponsors and third party record keepers, have underlined the importance of addressing plan administration in a proactive and comprehensive way. In that spirit, we offer this guide to employers as they administer their 401(k) or 403(b) plans.

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