Establishing a 403(b) deadline

[B21]

Is there an established deadline for a nonprofit to establish a 403(b) plan for a plan year? Is the only requirement that a written plan document needs to be in place prior to allowing 403(b) deductions?

[Peter Gulia]

Apart from whatever tax law might require:

If the plan is not a governmental plan or a church plan, ERISA section 402 calls for a plan to be in writing.