Monday, January 12, 2009

IRS Notice 2009-03 – Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement

Part III --- Administrative, Miscellaneous, and Procedural

IRS Notice 2009-03 – Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement

This notice provides relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written section 403(b) plan in place by January 1, 2009. This notice also briefly describes other programs the Service intends to establish relating to section 403(b) plans. Rev. Proc. 2007-71 modified.

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