Tech Talk: 403(b) Plan Restatements

Your understanding was that the upcoming 403(b) plan restatements will need to be restated retroactive to the later of Jan, 1, 2010, or the effective date of the plan. However, you understood that the plan restatement could reflect the current plan provisions, and the appendix would document the later of the plan effective date or the effective date of the current plan provision if it had changed since Jan. 1, 2010. In Tech Talk, Sue Diehl tells us if you are correct.