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ARTICLE · 10 APRIL 2014

IRS Modifies Program For Pre-Approval Of 403(b) Plan Documents

Caplin & Drysdale, Chartered
Caplin & Drysdale, Chartered
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Caplin & Drysdale, Chartered

Caplin & Drysdale, Chartered

Caplin & Drysdale was formed in 1964 by Mortimer M Caplin, who served as Commissioner of the...

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Our previous alert discussed the establishment of the IRS program for pre-approval of prototype and volume submitter 403(b) plan documents.

United StatesEmployment and HR
Caplin & Drysdale
Caplin & Drysdale
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Our April 2013 client alert IRS Finalizes Program for Pre-Approval of 403(b) Plan Documents discussed the establishment of the IRS program for pre-approval of prototype and volume submitter 403(b) plan documents which was first announced in 2009 (the "Program").  This client alert updates that discussion in light of the modifications to the Program announced on March 25, 2014 (the "Modified Program") under Revenue Procedure 2014-28.

Under the Modified Program:

  • The deadline for submissions is extended from April 30, 2014 to April 30, 2015.  
  • Vendors who expect a plan to be adopted by at least 15 employers (previously, 30) may submit the applicable plan document(s) to the IRS for pre-approval.

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