The IRS has announced that the initial remedial amendment period for 403(b) plans to correct plan document defects in form will be open until March 31, 2020.  This indicates that the first round of IRS advisory and opinion letters for 403(b) pre-approved plans will be coming out soon.  Employers will generally have until March 31, 2020 to adopt such a pre-approved 403(b) plan or amend an existing individually designed 403(b) plan to correct any defects as to plan form retroactive to January 1, 2010 or the effective date of the plan, if later.  Please see the attached memo for further information.


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