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IRS Launches 403(b) Opinion and Advisory Letter Program (PDF)
Buck Link to more items from this source
[Guidance Overview]
Apr. 3, 2013
"403(b) sponsors that invested time and money to draft an individually designed plan document may be disappointed to learn that they cannot obtain a determination letter that they can rely on to ensure their plan meets the 403(b) requirements. Employers that have adopted 403(b) plans that are individually designed may want to consider adopting a pre-approved 403(b) plan document that they can rely on under this program. Church-related organizations may also consider sponsoring their own pre-approved plans since the usual requirement to have at least 30 employers that intend to adopt a pre-approved plan is waived for 403(b)(9) retirement income account plans sponsored by church-related organizations."

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