Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan documents. ...more
5/1/2013
- 403(b) Plans Exempt Organizations IRS
Final Internal Revenue Code Section 403(b) regulations issued December 31, 2009 require that plan sponsors adopt written 403(b) Plan documents. A 403(b) Plan is a form of defined contribution retirement plan that may only be...more
4/18/2013
- 403(b) Plans Benefit Plan Sponsors EPCRS IRS
On March 28, 2013, the IRS issued Revenue Procedure 2013-22 which establishes a program for the IRS to accept applications for opinion and advisory letters for 403(b) prototype plans and 403(b) volume submitter plans,...more
4/18/2013
- 403(b) Plans IRS Pre-approval
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (“ATRA”) into law. ATRA, adopted as an alternative to stepping over the “fiscal cliff,” preserves most of the Bush-era tax cuts and...more
1/18/2013