104 pages; April 2022. "This information package contains samples of plan provisions that have been found to satisfy certain requirements of section 403(b) of the Internal Revenue Code ... for purposes of complying with Rev. Proc. 2021-37. The Service has prepared this package to assist Providers who are drafting Section 403(b) Pre-approved Plans, and to accelerate their review. This information package has been updated ... for guidance contained in the [2022 Cumulative List], Notice 2022-8. Plans submitted by Providers of Section 403(b) Pre-approved Plans ... for Opinion Letters for the second remedial amendment cycle (Cycle 2) under the Service's Section 403(b) Pre-approved Plan program must comply with those changes on the 2022 Cumulative List." [Also available: Redlined version]  MORE >>