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IRC 403(b) Tax-Sheltered Annuity Plans – Guidance Affecting 403(b) Plans

403(b) Final Regulations
Includes the legislative changes made to 403(b) plans. Also see Overview of the 403(b) final regulations and the Index to 403(b) final regulations.

Revenue Ruling 2011-7
Provides examples of how to terminate a 403(b) retirement plan and explains when distributions from the terminating plan are taxable.

Announcement 2009-89
Remedial amendment period to correct form defects in a 403(b) plan, retroactive to January 1, 2010, if the plan sponsor adopts a pre-approved 403(b) plan with a favorable opinion letter or applies for an individual determination letter when available.

Announcement 2009-34
Draft revenue procedure explaining the proposed 403(b) plan prototype program for issuing opinion letters and sample plan language for drafting 403(b) prototype plans.

Revenue Ruling 2009-18
Lists the guidance documents that the final 403(b) regulations have superseded or made obsolete in their entirety, with one noted partial exception.

Notice 2009-3
Provides relief during 2009 for certain 403(b) plan sponsors from the requirement to adopt a written plan by January 1, 2009.

Revenue Procedure 2007-71
Contains model language that public schools may use to adopt or amend their 403(b) plans for the final 403(b) regulations requirements.

Related Guidance

Additional resources

Page Last Reviewed or Updated: 15-Jul-2014