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Deadline for Compliance with Final Regulations under Code Section 403(b) for Tax-Deferred Annuity Plans (PDF)
Alston & Bird LLP Link to more items from this source
[Guidance Overview]
Aug. 18, 2008

4 pages. Excerpt: By December 31, 2008, all Code Section 403(b) tax-sheltered annuity plans (also known as 403(b) annuities, or tax-deferred annuities, and referred to in this article as a '403(b) Plan') must be reviewed and will likely need to be amended to ensure compliance with the final Code Section 403(b) regulations. If you have not already started this process, action to review and amend your 403(b) Plans must begin soon in order to meet the December 31, 2008, deadline .... This advisory reminds employers eligible to offer a 403(b) Plan (including unwritten non-ERISA 403(b) arrangements) about action items that must be completed in 2008, and also provides some highlights from the final Code Section 403(b) regulations.  MORE >>

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