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REMINDER: January 1, 2009 Deadline for Compliance with New 403(b) Regulations
Deloitte via BenefitsLink Link to more items from this source
[Guidance Overview]
Sept. 10, 2008
Excerpt: Sponsors of 403(b) plans – subject to some notable exceptions – must be in compliance with the final Treasury regulations by January 1, 2009. Key among the new requirements is that the plan must be in writing. It must contain all the material terms and conditions for eligibility, benefits, applicable limitations, the contracts available under the plan, and the time and form under which benefit distributions will be made.

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