403(b) Pre-Approved Plans


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).


Drafting resources


For adopting employers

Correcting Plan Errors

  • VCP Submission Kit  - for 403(b) plan sponsors who missed the December 31, 2009, deadline to adopt a written plan
  • 403(b) Fix-it Guide – how to find, fix and avoid common 403(b) plan errors

Additional resources