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403(b) and 457(b) Plan Compliance Challenges: SECURE 2.0, Requirements, Limits, Plan Design and Administration

Recording of a 90-minute premium CLE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, April 16, 2024

Recorded event now available

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This CLE webinar will provide guidance to employee benefits counsel on key compliance challenges in the design and administration of 403(b) and 457(b) plans and methods to overcome them. The panelist will discuss complex rules and pitfalls to avoid in plan design, key administrative challenges, and the impact of SECURE 2.0.


Sections 403(b) and 457(b) plan compliance present significant challenges for employee benefits counsel and plan administrators. Sponsors of 403(b) and 457(b) plans must consider the impact of recent regulatory and litigation developments to ensure strict compliance to avoid potential DOL and IRS attention and participant litigation.

Litigation against sponsors of 403(b) plans stemming from fiduciary duties related to excessive fees and administrative expenses is occurring with greater frequency over the last few years. The administration of 403(b) plans requires detailed knowledge of hardship distribution rules, the universal availability rule, and regulatory guidance to avoid compliance issues.

For 457(b) plans, employers must understand the complex rules relating to contributions and distributions, maintaining exempt status under ERISA.

Employee benefits counsel must have a complete understanding of these complex rules to properly advise plan sponsors and administrators in the design and implementation of 403(b) and 457(b) plans.

In addition, counsel must understand the impact of SECURE 2.0 as applied to 403(b) and 457(b) plans such as the elimination of the "First Day of the Month Rule" for certain 457(b) plans, extension of long-term part-time employee rules to 403(b) plans, and other key provisions.

Listen as Jeffries M. Hamilton, Attorney at Frost Brown Todd, discusses key compliance challenges in the design and administration of 403(b) and 457(b) plans and offers an in-depth analysis of complex rules and methods to avoid compliance traps.



  1. Overcoming compliance issues of 403(b) plans
  2. Avoiding compliance traps in 457(b) plans
  3. Impact of SECURE 2.0
  4. Key considerations for plan modifications in light of recent developments


The panelist will review these and other key issues:

  • Key compliance issues of 403(b) and 457(b) plans
  • SECURE 2.0 and other regulations impacting plan design and administration
  • Universal availability rule traps and methods to avoid them
  • Plan modifications to consider in light of recent developments


Hamilton, Jeffries
Jeffries M. Hamilton

Frost Brown Todd

Mr. Hamilton concentrates his practice in the area of employee benefits law. He has over 20 years of experience...  |  Read More

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