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Expanded Guidance from IRS on 403(b) Plans
Morgan Lewis Link to more items from this source
[Guidance Overview]
Apr. 1, 2013

"The IRS has indicated that it intends to increase its enforcement and compliance efforts related to 403(b) plans. As such, 403(b) plan sponsors should consider conducting an internal review to determine whether they have errors in need of correction. Because of the lower compliance fees associated with the SCP and the VCP, it will likely be less expensive for 403(b) plan sponsors to voluntarily correct compliance defects rather than wait to correct compliance defects during an IRS audit."

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