• Relief from December 31, 2008, Deadline for Written Plan Document Requirement under Code § 403(b) Final Regulations
  • January 16, 2009 | Authors: Laurie K. Kirkwood; Blake C. MacKay
  • Law Firm: Alston & Bird LLP - Atlanta Office
  • The IRS recently issued Notice 2009-3, which provides relief with respect to the written plan document requirement for sponsors of Internal Revenue Code ยง 403(b) tax-sheltered annuity plans (also known as 403(b) annuities, or tax-deferred annuities).