NOTICE: On July 26, 2007, the final 403(b) regulations were posted in the Federal Register. The general effective date is January 1, 2009, with a few earlier effective dates of:
1) Tax-Free Transfers are limited after September 24, 2007
2) Life Insurance contracts not permitted after September 23, 2007

All employers will be required to have a written plan no later than the general effective date, and employers may wish to amend Hold Harmless Agreements to reflect the earlier rules now.

• 403(b) Regs FAQ Administrators Guide
  
• IRS Compliance Questionnaire
  
• Cover Letter - Universal Availability
  
• Indexed Annuities - How They Work
  
• New 403(b) Rules Overview - PowerPoint Presentation
  
• 457 Plan Document