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.

Related Links:

• IRS Notice 2009-03, 2009-02 I.R.B. 250 (January 12, 2009) – Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement [PDF]
• IRS Notice 2009-03, 2009-02 I.R.B. 250 (January 12, 2009) – Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement [HTML]
• 2009-02 I.R.B. 250 (January 12, 2009)
  
• IRS Revenue Procedure 2007-71 - Rulings and determination letters