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IRS Provides 403(b) Plan Assistance Tools

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February 2013

403(b) plan sponsors were required to adopt a written plan document that complies with the requirements of the IRS’s regulations no later than December 31, 2009. The IRS has provided a useful set of guidelines for sponsors who failed to timely adopt a 403(b) plan document. The kit guides plan sponsors through the steps necessary to file a Voluntary Correction Program application with the IRS. In addition, the IRS published a short 403(b) plan “Fix-It-Guide” to assist plan sponsors in identifying and remedying certain common 403(b) plan errors. 

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