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Design and Operation of Newly Created Pre-Approved 403(b) Programs
FIS Relius Link to more items from this source
[Guidance Overview]
Apr. 2, 2013
"[T]he IRS has announced that it will not provide a mechanism for individual determination letters. This means two things: (1) An employer cannot request a determination that the employer has properly adopted a pre-approved plan, and (2) The only way an employer can have reliance that the form of the plan complies with 403(b) is to properly adopt a pre-approved plan. Eligible employers that do not adopt a pre-approved 403(b) plan document will not know whether there is a plan defect unless and until the IRS determines one exists under audit."

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