403(b) plan recommendations comprise 70 pages of 258 page Advisory Committee report. "[This report] covers four specific areas that the [Employee Plans (EP)] Subcommittee believes require additional guidance and/or support pieces from the Service. First, universal availability is an operational issue that has long been identified by both by [EP] and the 403(b) community as a particularly challenging requirement. Second, 'orphan' 403(b) contracts that were either 'frozen' before 2009 or cover former employees with contracts issued before 2009 remains a troubling issue. Third, the requirements and challenges that face 403(b) plan sponsors that need to terminate their plans still needs to be addressed. Finally, improvements to EPCRS are necessary to better address the document and operational needs of the 403(b) community." [Authors: Alison J. Cohen, Esq.; Donna Mueller, Esq.; David Mustone, Esq.; Chris Shankle, CPA, CGMA; Stuart A. Sirkin, Esq.; Matthew I. Whitehorn, Esq.]