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Model 403(b) Plan Language Released by the IRS includes Auto Enroll Language

When the IRS released the Final 403(b) Regulations earlier this year, they also announced that they would be releasing model plan language, and potentially a model plan itself, for plan sponsors to...

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Turning IRS Model 403(b) Language into a Useable Plan Document

I wanted to see what the new Model 403(b) Plan released by the IRS in Rev. Proc. 2007-71 would look like as an actual plan document, so I formatted it using the common plan document style, including a...

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The Great 403(b) Prototype Urban Legend

In the pension geek handbook, Chapter Three is devoted to Urban Plan Legends. You know those stories – someone worked at a firm with an ERISA attorney who went to law school with another ERISA...

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Church 403(b) Plans, the Final 415 Regs, and Foreign Missionaries

Employee benefit plans involving churchs are fascinating because traditional employee plan concepts are a poor fit when it comes to church employees. With Church 403(b) plans caught in the intersection...

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Final 403(b) Regulation Date Tricky for Church Plans

As the general deadline of January 1, 2009 creeps closer and closer for most 403(b) plans to comply with the Final 403(b) Regulations, the applicability dates in the Final 403(b) Regulations deserves...

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IRS Goes YouTube with 403(b) Information

The IRS has posted a series of 10 videos on YouTube about the Final 403(b) Regulations. Featuring Tax Law Specialists Bob Architect, the IRS’ authority on 403(b) plans, the videos are short,...

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Still No News From IRS on Extension of 403(b) Written Plan Requirement

Today’s news is that there is no news on whether there will be an extension of time to comply with the Final 403(b) Regulations. The announcement made by IRS Senior Tax Law Specialist Bob Architect...

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IRS Extends 403(b) Written Plan Requirement to December 31, 2009

Today, the IRS issued Notice 2009-3, which extends the written plan requirement for 403(b) plans for one year – to December 31, 2009. Specifically, Notice 2009-3 states that: “The Service will not...

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IRS Issues 403(b) LRMS and Details of Pre-Approved 403(b) Prototype Plans

Today, the IRS took two major steps forward toward pre-approving 403(b) plan documents when it issued the Listing of Required Modifications (LRM) for 403(b) plans and also issued Announcement 2009-34...

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403(b) Prototype Program Excludes Plans with Vesting Schedules

Yesterday, I attended the IRS’ 403(b) Phone Forum featuring IRS Senior Tax Law Specialist Robert Architect. One of the topics briefly discussed by Mr. Architect was the new prototype program for 403(b)...

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