IRS Revenue Ruling 2011-7 - Section 403(b) plan termination

Final regulations under section 403(b) of the Code were published in 2007. Under the regulations a section 403(b) plan is permitted to contain provisions that provide for plan termination and that allow accumulated benefits to be distributed on termination. This ruling provides guidance clarifying how the section 403(b) plan termination provisions apply.

Related Links:

• Rev. Rul. 2011-7
  
• Rev. Rul. 2011-7, 2011-10 I.R.B. 534