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403(b) Plans


Appleby's 403(b) Corner

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Tools and Software
  • Notice 2009-34: IRS Requesting comments on language for sample 403(b) language:
  • Comments are requested on the DRAFT Section 403(b) Prototype Plan sample language for use in a new 403(b) Prototype Plan Program.
  • Notice 2009-3: Extends the deadline by which a 403(b) plan sponsor needs to have a written §403(b) plan in place. The deadline has been extended from January 1, 2009 to December 31, 2009, providing the plan sponsor satisfied certain requirements.
  • Rev. Proc. 2007-71: Model 403(b) Plan Documents and Plan Amendments for Public School Sponsors (PDF)This revenue procedure provides model plan language that may be used by public schools either to adopt a written plan to reflect the requirements of § 403(b) and the regulations thereunder or to amend its § 403(b) plan to reflect the requirements of § 403(b) and the regulations thereunder. This revenue procedure also provides rules for when plan amendments or a written plan are required to be adopted by public schools or other eligible employers to comply with the recently published final regulations under § 403(b) (72 FR 41128; TD 9340). This revenue procedure also provides guidance relating to the application of § 403(b) to certain contracts issued before 2009.