Sponsors can obtain IRS pre-approval of a 403(b) prototype or volume submitter plan document as complying with Internal Revenue Code Section 403(b). An employer that adopts a 403(b) pre-approved plan generally has assurance that its plan document complies with IRC Section 403(b). List of pre-approved 403(b) plans Basics Frequently Asked Questions on the 403(b) pre-approved plan program Key provisions of the 403(b) pre-approved plan program How to apply for an opinion or advisory letter for a 403(b) plan Why employers may want to adopt a pre-approved 403(b) plan Revenue Procedure 2013-22 – the details Drafting resources Sample Plan Provisions and Information Package PDF for pre-approved 403(b) plans Revenue Procedure 2007-71 - sample plan language for public school 403(b) plans Amend or Update a Plan – general plan language resources (Cumulative Lists, QABs, LRMs, etc.) Forms Application for Approval of Section 403(b) Pre-Approved Plan (fillable PDF) PDF Form 2848, Power of Attorney and Declaration of Representative PDF Form 8821, Tax Information Authorization PDF For adopting employers Why employers may want to adopt a pre-approved 403(b) plan Revenue Procedure 2013-22, Section 21 - extends remedial amendment period for sponsors who adopt a pre-approved 403(b) plan with a favorable opinion letter. 403(b) Plans – adopt and maintain a 403(b) plan Correcting Plan Errors 403(b) Fix-it Guide – how to find, fix and avoid common 403(b) plan errors Additional resources 403(b) Plans home page Determination, Opinion and Advisory Letters