Major requirements for prototype or volume submitter 403(b) plans seeking a favorable IRS opinion or advisory letter.

Duties and responsibilities of the entity that receives a favorable IRS opinion or advisory letter for a pre-approved 403(b) plan.

Instructions for plan drafters who wish to apply to the IRS to get an opinion or advisory letter for a 403(b) plan

Compliance efforts and issues relating to retirement plans and the movement of funds and workers between the U.S. and other jurisdictions

Compliance issues relating to dual-jurisdiction qualified plans in the U.S. and Puerto Rico

Compliance issues relating to dual-jurisdiction qualified plans in the U.S. and the U.S. Virgin Islands

Who to include under a 403(b) plan to avoid jeopardizing the plan’s tax-exempt status

Which retirement plan records to keep and how long to keep them

Retirement Plans Determination Letter Program Phone Forum: Discussed the status of the new determination letter program, the types of "reliance" available to preapproved plans, with or without a determination letter, tips on completing the new Form 5307, along with ways to avoid common mistakes to make the process go more smoothly.