In the PLANSPONSOR article linked below, Groom Attorneys provide an extensive explanation of the IRS’ new guidance on 403(b) plan remedial amendment periods. Since the finalization of the updated 403(b) regulations in 2009 introduced a written plan document requirement for 403(b) plans generally effective for 2010, the IRS has been gradually issuing guidance on the timing requirements for adopting and amending 403(b) plans.

• IRS Guidance on Initial and Recurring 403(b) Remedial Amendment Periods