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September 30, 2019 logo logo
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[Official Guidance]

Text of IRS Rev. Proc. 2019-39: Remedial Amendment Periods for Correcting Form Defects in 403(b) Plans (PDF)

31 pages. "This revenue procedure sets forth a system of recurring Remedial Amendment Periods for correcting Form Defects in Section 403(b) Individually Designed Plans and Section 403(b) Pre-approved Plans first occurring after the Initial Remedial Amendment Period ends on March 31, 2020, and provides a limited extension of the Initial Remedial Amendment Period for certain Form Defects.... [T]his revenue procedure establishes a system of Section 403(b) Pre-approved Plan Cycles under which a Section 403(b) Pre-approved Plan Sponsor may submit a proposed Section 403(b) Pre-approved Plan for review and approval by the IRS. Once approved, the Section 403(b) Pre-approved Plan may be made available for adoption by Eligible Employers. Finally, this revenue procedure provides deadlines for the adoption of plan amendments for Section 403(b) Individually Designed Plans and Section 403(b) Pre-approved Plans.

"This revenue procedure also announces that the Department of the Treasury and the IRS intend to issue additional guidance, prior to the date that Section 403(b) Pre-approved Plans may next be submitted for review, relating to the system of recurring Remedial Amendment Periods and the system of recurring Section 403(b) Pre-approved Plan Cycles."
Internal Revenue Service [IRS], Inc.
1298 Minnesota Avenue, Suite H
Winter Park, Florida 32789
(407) 644-4146

Lois Baker, J.D., President
David Rhett Baker, J.D., Editor and Publisher
Holly Horton, Business Manager

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