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403(b) Universal Availability
Universal Availability is one of the key distinguishing features of 403(b) plans. It’s such a simple concept: if anyone can defer, everyone can defer. But what seems simple at first glance is much more involved, particularly after important new guidance the IRS issued, dealing with the “once-in-always-in” rule, in November. S. Derrin Watson will walk you through the issues, the requirements, the options, the risks, and the nuances, in this 50-minute presentation.

Mar 19, 2019 4:00 PM in Eastern Time (US and Canada)

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S. Derrin Watson, J.D., APA
S. Derrin Watson is an ERISA attorney and pension educator in solo practice in Santa Barbara, CA. He received his bachelor’s degree in accounting from BYU. In 1980 and law degree from UCLA Law School He is the author of Who’s the Employer - A Guide to Employee and Aggregation Issues Affecting Qualified Plans with the 7th edition released this year exclusively on He is also a senior editor of the Journal of Pension Benefits and is of counsel to the Ferenczy Benefits Law Center His varied experiences range from doing standup comedy (yes, even about ERISA) to serving as a Mormon missionary in Iran, to editing and writing books and newsletters on a variety of topics.