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  1. M Norton
    EBSA FAB 2009-02 seems to allow the exclusion of individual annuity contracts for anyone terminated before January 1, 2009. A 403(b) plan sponsor (educational institution) has had a required annual audit because of the number of participants, partly because they have been including individual annuity contracts for former employees who terminated in 2008 or earlier and who have not been entitled to receive any employer contributions since 2008. In the Q&A for Bulletin 2010-01 it seems the initial inclusion of those pre-2009 terminees was optional at the time. Can the plan sponsor reverse its decision and choose not to include those contracts in plan assets now and also not include those pre-2009 terminees in the participant count? It might mean they would no longer require an audit because they would fall below the threshold. Thanks.
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