2007 IRS 403(b) Regulations may require Plan Documents for 403(b) Church Pensions beginning January 1, 2010. Enforcement of the various Plan/Regulatory terms are retroactive to January 1, 2009. However, developing IRS Prototype Document Procedures, announced by the Service on December 28, 2009, have delayed the start of writing Plan Documents for many church employers offering non-ERISA 403b Church Pension Plans.

We will have available an IRS approved document later this year which will follow the terms of the "to be announced" Prototype Document Procedures.

In the mean time, we have conducted two Beta Tests with small church employers. Upon delivery of individual 2009 tax returns, we will discuss your church employer's need for a plan document.

Training for church payroll administrators will be provided via live/interactive web seminars. You and your payroll person will retrieve paperwork and explanation of the process from a non-public website link.

In the mean time, all Church Plans must follow the new Regulations and make a "best effort" to correct any and all errors in their regulatory compliance. Should you have any questions concerning the Regulations or your plan, call us to establish an appointment. Some necessary forms are below for you temporary convenience.