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Posted

A client has a 403(b) plan governed by ERISA because there are both Employer and Employee contributions going into the plan. I seem to recall that 403(b) plans do not have to be updated during a remedial amendment period like DB or DC plans. Also, I believe that there are no prototype documents available for them, only individually designed documents. Can someone confirm that these are true statements -- or correct me if I am wrong? If I'm right, is it because 403(b)s really aren't qualified plans?

Posted

403(b) plans are required to be administered in accordance with the IRC, not plan terms. There is no remedial amendment period for adopting amendments. There are no IRS approved prototypes.

mjb

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