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Practical Implications for Plan Sponsors of the 403(b) Regulations (NEW LINK) (PDF)
The Principal Financial Group 
Oct. 15, 2007
(Some readers had trouble with Friday's link to this document; here's an alternate link that should work better.) 12 pages. Excerpt: The purpose of this article is to focus primarily on the new regulations' implications for 501(c)(3) organizations sponsoring 403(b) plans. In light of the new contract exchange and plan transfer rules -- which became effective on September 24, 2007 -- particular attention will be given to the structural plan design decisions that plan sponsors will now be forced to make in order to be in compliance.
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