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Introduction

SECTION 19. PAPERWORK REDUCTION ACT

Internal Revenue Bulletin 2009-18 · 2026-10-03 edition · updated 2026-10-04 · United States

.02 The Service expects that most eligible employers will be able to adopt a prototype plan approved under this revenue procedure to satisfy the requirement in § 1.403(b)–3(b)(3) of the Income Tax Regulations that a § 403(b) contract be issued pursuant to a written plan. However, the Service also intends to establish a determination letter program for § 403(b)

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▸Contents — Internal Revenue Bulletin 2009-18

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