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SPARK Institute Requests IRS Guidance on 403(b) Prototype Plan and Use of the Error Correction Program (PDF)
SPARK Institute 
[Opinion] Aug. 13, 2013
"Larry Goldbrum, General Counsel of The SPARK Institute [said, ] 'Our request seeks clarification regarding a number of issues and makes recommendations that are intended to make these programs as available as possible to the broadest segment of the 403(b) community ... [The] letter covers matters relating to vesting, mandatory pre-tax employee contributions, required minimum distributions, the relationship between plan terms and conflicting investment arrangement provisions, and others." [Full text of the letter.]
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