403b and EGTRRA Restatement due date

[cpc0506]

We inherited a 403b plan that has had a written document since the plan's existence in July 2004. The client provided us with a new document dated 1/1/2008 and numerous amendments. Is this plan required to be restated for EGTRRA by 4/30/2010?

Please provide some guidance. Thanks.

[John Feldt ERPA CPC QPA]

No.

They were required to adopt (sign by 12/31/2009) written language that complied with the final 403(b) regulations with an effective date no later than January 1, 2009.