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DOL Provides Additional Exemption Guidance for Non-ERISA 403(b) Plans (PDF)
Prudential Pension Analyst 
[Guidance Overview] Apr. 30, 2010
2 pages. Excerpt: FAB 2007-02 confirmed that a section 403(b) plan would not be treated as a plan maintained by the employer for purposes of ERISA Title I reporting and disclosure requirements (including the Form 5500 filing requirement) simply because the employer adopts formal plan documents, as long as it satisfies the safe harbor exemption requirements.... DOL received a number of questions from employers concerning the scope of this exemption. In response to these inquiries, the DOL has now issued FAB 2010-01.
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