Gateway Requirements required in 403(b) w/ non-elective contributions that don't satisfy disparity safe harbor?

[Guest DeePA]

It appears as though 403(b) must pass 401(a)(4) if they do not pass special 403(b) maximum disparity of contributions safe harbor.

What is not clear ot me is whether the 403(b) plan must satisfy the gateway minimum requirements under 401(a)(4) if the plan cross tests and if so was it effective 1/1/02 for 403(b)'s?

Any insight is appreciated!

Dee

[mbozek]

403b plans can be operated in accordance with a reasonable good faith intrepretation of the non discrimination rules under IRS notice 89-23 instead of the final 401(a)(4) regs. See Notice 2001-46.

[Guest DeePA]

M. B.

But what if we dont meet those requirements and must use 401a4...then must we satisfy gateway also?

Dee

[mbozek]

why cant u use 89-23?