In their letter to Thomas W. Reeder, Office of Benefits Tax Counsel, Department of the Treasury, David W. Powell, Groom Law Group, and G. Daniel Miller, Conner & Winters requested an extension of the effective date for complying with the written plan requirement dictated by final 403(b) regulations last year.
Read more in the article “Attorneys Ask for Delay of 403(b) Effective Date” by Rebecca Moore that appeared in the PlanAdviser on October 24, 2009.