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403(b) Nongovernment plan document deadlines


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Does anyone know of a readable document that accurately summarizes the various remedial amendment period deadlines (TRA'86, GATT/USERRA/SBJPA, and TRA'97) for amending plan documents for nongovernmental 403(B) plans?

There was an article in the CCH Pension Plan Guide, No. 1239 dated 11/2/98, that paraphrased an attorney's verbal comments, but it didn't seem to pick up the first day of the 1998 plan year requirement for GATT/USERRA/SBJPA from IRS Notice 97-41, unless (unknown to me) the IRS extended that deadline. While, we're on the topic, if anyone knows why the IRS thought 403(B) plans should be subject to an earlier deadline than 401(a) plans, please speak up.

Thanks in advance for any help you can offer.

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