Jewell Lim Esposito, Esq., has devoted close to two decades in ERISA and Executive Compensation solely, where she has examined hundreds of 401(k), 403(b), pension, and non-qualified deferred compensation plans for public, private, and tax-exempt companies. Such companies hire her to vet out regulatory compliance issues (both on the tax and fiduciary side). She structures settlements with the IRS and DOL to minimize the financial penalty for companies and civil\/criminal actions against plan fiduciaries. She also structures pension plan investment in proper vehicles to ensure compliance with the plan asset rules. A frequent lecturer nationally and regionally, Ms. Esposito has authored employee benefits, fiduciary, executive compensation, and payroll tax publications. She is Editor of, and frequent Author to, www.EmployeeBenefitsUnplugged.com. Ms Esposito can be reached at 571.522.6100 and firstname.lastname@example.org.
In the past, unless a 403(b) program (or plan) was subject to the Employee Retirement Income Security Act of 1974, it had no documentation requirements and, even if subject to ERISA, very few reporting obligations.