Fee disclosures in 403(b)'s

[kwalified]

I understand that the new regs do NOT cover certain 403(b) contracts or custodial accounts issued to current or former employees before 1/1/09, but if the plan is subject to ERISA, the disclosure is required, yes?

So for example if a plan with 10 participants 8 of which whose accounts were issued prior to 1/1/09, receive some sort of employer contribution, they are not required to have the 408(b)2 notice, but 2 participants who joined the plan after 1/1/09 must be issued the notice of fees?