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ARTICLE · 28 APRIL 2013

New Opinion And Advisory Program For Pre-Approved 403(b) Plans

Morgan Lewis
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The Internal Revenue Service has recently issued Revenue Procedure 2013-22,1 which establishes long-awaited procedures for IRS pre-approval of Internal Revenue Code section 403(b) plan documents.

United StatesEmployment and HR
Amy Kelly
Amy Kelly
R. Tracht
R. Tracht
Robert Abramowitz
Robert Abramowitz

The IRS releases new procedures and sample plan language to assist 403(b) plan sponsors in obtaining pre-approval of 403(b) plan documents and to ensure documentary compliance with 403(b) requirements.

On March 28, the Internal Revenue Service (IRS) issued Revenue Procedure 2013-22,1 which establishes long-awaited procedures for IRS pre-approval of Internal Revenue Code (IRC) section 403(b) plan documents. Under the new program established by Revenue Procedure 2013-22, 403(b) plan sponsors—including mutual funds, insurance companies, and professional service firms or similar entities—may obtain advance IRS approval of the form of their 403(b) plans. IRS pre-approval would provide hospitals, schools, and other eligible employers adopting the plan assurance that the plan's written terms comply with IRC section 403(b) and the final 403(b) regulations issued in 2007 (403(b) requirements), which added a written plan document requirement.2

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