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IRS Issues Model 403(b) Plan and Guidance on Complying with Final 403(b) Regulations
Deloitte via BenefitsLink.com [Guidance Overview] Mar. 4, 2008
Excerpt: IRS issued model plan language for use by public schools in adopting a written plan, or in amending an existing plan, to comply with the final regulations under IRC § 403(b). The adoption by a public school employer of the model language on a word-for-word basis, or using language that is substantially similar in all material respects, will be treated as meeting the requirements of IRC § 403(b). IRS Revenue Procedure 2007-71.
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