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Final 403(b) Regulation Date Tricky for Church Plans
The Pension Protection Act Blog 
[Guidance Overview] Sept. 8, 2008
Excerpt: As the general deadline of January 1, 2009 creeps closer and closer for most 403(b) plans to comply with the Final 403(b) Regulations, the applicability dates in the Final 403(b) Regulations deserves a little scrutiny. For church 403(b) plans, the deadline for complying with the Final 403(b) Regulations depends on whether the authority to amend or establish the plan is with the church convention. The reason for this is contained within the 'Applicability Date' section of the Final 403(b) Regs[.]
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