Additional resources Self-Correct Defective 403b Plan Provisions During the Remedial Amendment Period Department of Labor’s Reporting and Coverage for 403(b) Plans – including FAB 2010-01 403(b) Pre-approved plans Retirement Plans FAQs – Automatic enrollment, loans, hardship distributions, designated Roth accounts and more Group Trust Rules Modified 403(b) plan publications Publication 571, Tax-Sheltered Annuity Plans for Employees of Public Schools and Certain Tax-Exempt Organizations Publication 575, Pension and Annuity Income Publication 4484, Choose a retirement plan for employees of tax-exempt and government entities (schools, hospitals, churches, charities) PDF Publication 4483, 403(b) Tax-Sheltered Annuity Plan for Sponsor PDF Publication 4482, 403(b) Tax-Sheltered Annuity for Participants PDF Publication 3066, Have you had your check-up this year? for Retirement Plans PDF Publication 4546, 403(b) Plan Checklist PDF Publication 4530, Designated Roth Accounts under a 401(k) or 403(b) Plan PDF Related publications Publication 4674, Automatic Enrollment 401(k) Plans for Small Businesses PDF Publication 15, Circular E, Employer’s Tax Guide Publication 15A, Employer's Supplemental Tax Guide (Supplement to Publication 15 (Circular E), Employer's Tax Guide) Retirement Plan Forms and Publications – Other retirement plan publications and forms Additional guidance affecting 403(b) plans 403(b) Final Regulations Includes the legislative changes made to 403(b) plans. Also see Overview of the 403(b) final regulations and the Index to 403(b) final regulations. Revenue Procedure 2019-39 PDF Remedial amendment period to correct form defects in a 403(b) plan, retroactive to January 1, 2010, if the plan sponsor adopts a pre-approved 403(b) plan with a favorable opinion letter or applies for an individual determination letter when available ends on March 31, 2020 and provides a limited extension of the Initial Remedial Amendment Period for certain Form Defects. Revenue Procedure 2017-18 (Pre-approved 403(b) plans) The last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev. Proc. 2013-22, 2013-18 I.R.B. 985, is March 31, 2020. Revenue Procedure 2014-28 (Pre-approved 403(b) plans) Modifies Rev. Proc. 2013-22 which sets forth the procedures for issuing opinion and advisory letters for Section 403(b) pre-approved plans. The IRS will accept applications through April 30, 2015. Revenue Procedure 2013-22 (procedures for issuing opinion and advisory letters) Sets forth the procedures of the IRS for issuing opinion and advisory letters for IRC section 403(b) pre-approved plans. Revenue Ruling 2011-7 Provides examples of how to terminate a 403(b) retirement plan and explains when distributions from the terminating plan are taxable. Revenue Ruling 2011-1 (group trusts) Modifies the general rules for group trusts and expands the types of plans that may participate in Rev. Rul. 81-100 group trusts to include section 403(b)(7) custodial accounts, 403(b)(9) retirement income accounts, and 401(a)(24) governmental retiree benefit plans. Provides guidance on the availability of group trusts to a Puerto Rican plan and the on spin-off of assets related to Puerto Rican participants. Announcement 2009-89 Remedial amendment period to correct form defects in a 403(b) plan, retroactive to January 1, 2010, if the plan sponsor adopts a pre-approved 403(b) plan with a favorable opinion letter or applies for an individual determination letter when available. Announcement 2009-34 Draft revenue procedure explaining the proposed 403(b) plan prototype program for issuing opinion letters and sample plan language for drafting 403(b) prototype plans. Revenue Ruling 2009-18 Lists the guidance documents that the final 403(b) regulations have superseded or made obsolete in their entirety, with one noted partial exception. Notice 2009-3 Provides relief during 2009 for certain 403(b) plan sponsors from the requirement to adopt a written plan by January 1, 2009. Revenue Procedure 2007-71 Contains model language that public schools may use to adopt or amend their 403(b) plans for the final 403(b) regulations requirements. Related guidance Notice 2014-74 and modified by Notice 2018-74 – provides two safe harbor notices that may be used to satisfy the requirement under IRC 402(f) that certain written information be provided to recipients of eligible roll-over distributions. Revenue Ruling 2009-30 – ways plans can include automatic contribution increases in employee salary deferrals. Amendments to regulations relating to certain cash or deferred arrangements under IRC 401(k) and matching contributions and employee contributions under IRC 401(m) Final Regulations on Automatic Contribution Arrangements – the rules on including an automatic enrollment feature in plans. Notice 2006-44 – Sample Amendment for Roth Elective Deferrals Final Regulations under Section 402A Relating to Designated Roth Accounts Roth 401(k) Final Regulations Final 415 Regulations Notice 2005-5 – provides guidance relating to automatic rollover provisions Notice 2007-7 – provides guidance in the form of questions and answers with respect to certain provisions of the Pension Protection Act of 2006
