disability

[Felicia]

Beginning 1/1/09, can an individual self-certiy that he/she has a disability?

[J Simmons]

I don't think so. Take a look at allocating administrative responsibilities, Treas Reg 1.403(b)-3(b)(3)(ii). Also, if you look at the preambles to the regs, you'll see that the IRS expressed its concerns over historically lax compliance because employees were left to their own devices.