What is the correction for a missing document?

[Peter Gulia]

Assume the only 403(b) failure an employer seeks IRS relief on is the employer's failure to adopt a written plan.

If an employer adopts a written plan and files a VCP submission and pays the $500 (for 20 or fewer participants), is there anything the IRS will require ?

 

[Peter Gulia]

Oops:  Is there anything else or further the IRS will require?

 

[Carol V. Calhoun]

So long as the written document is effective January 1, 2009, and the VCP submission is filed with the proper fee, that seems to be the only correction required.  See:

https://www.irs.gov/retirement-plans/403b-plan-fix-it-guide-you-didnt-adopt-a-written-plan-intended-to-satisfy-the-law-by-december-31-2009