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403(b) Pre-Approved Plan Program FAQs

The 403(b) Pre-approved Plan Program is designed to provide assurance that a 403(b) pre-approved plan document meets Internal Revenue Code Section 403(b) requirements (Revenue Procedure 2013-22 ). The IRS will accept 403(b) pre-approved plan applications beginning June 28, 2013.

These FAQs provide general information and should not be cited as legal authority. Because these answers do not apply to every situation, yours may require additional research.

  1. What is a pre-approved 403(b) plan?
  2. Eligible plan sponsors
  3. Required plan provisions
  4. Duties of plan sponsors
  5. Application procedures
  6. Eligible adopting employers and reliance on letters
  7. Remedial amendment period

Additional resources

Page Last Reviewed or Updated: 08-May-2014