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403(b) Pre-Approved Plan Program FAQs - Remedial Amendment Period

How does the 403(b) Pre-approved Plan Program affect a plan’s remedial amendment period?

By adopting a 403(b) pre-approved plan by the deadline (the IRS will establish and announce the deadline), the Program allows an eligible employer to retroactively correct defects in the form of its written 403(b) plan back to the first day of the plan’s remedial amendment period, which is the later of:

  • January 1, 2010, or
  • the plan’s effective date.

The employer’s adoption of a pre-approved 403(b) plan that has a favorable opinion of advisory letter automatically corrects any defects in its prior written 403(b) plan but not defects in any documents incorporated by reference in to the prior plan). Interim amendments are not required for a plan to be eligible for this remedial amendment period.

403(b) plans sponsors who didn’t adopt a written plan before December 31, 2009, can use the 403(b) Voluntary Program Submission Kit to correct this error.


When will the IRS establish a determination letter program for individually designed 403(b) plans?

At this time, the IRS does not anticipate opening a determination letter program for individually designed 403(b) plans.

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Page Last Reviewed or Updated: 20-Jun-2013