Legal Issues Impacting Your Business

Notice 2009-03 delays the effective date of the written plan requirement for 403(b) plans for one year and promises a prototype available in 2009.

This notice affects government and tax-exempt employers who were previously under a January 1, 2009 deadline from the Internal Revenue Service. These organizations and entities include tax-exempt, schools and government.

For more information, please contact Margaret Van Houten.