Proposed Treasury regulations require all 403(b) sponsoring organizations to have a written plan document in place. In anticipation of this new plan document requirement, our nationally known industry experts have created a 403(b) Prototype formatted plan document.

403(b) Pre-approved Plans

Our nationally known industry experts have created a variety of Pre-Approved 403(b) plans with extensive flexibility to fit the needs of most 403(b) plan providers.

We offer five different adoption agreements (with three separate basic plan documents).

A “comprehensive” ERISA/non-ERISA adoption agreement which may be used for any 403(b) arrangement other than a 403(b)(9) retirement income account (RIA) plan, which is designed for certain church plans. The IRS requires that the RIA have a separate adoption agreement and basic plan document (discussed below).

A non-ERISA church adoption agreement. This adoption agreement is based on the comprehensive adoption agreement except all provisions that are not applicable to a non-electing (i.e., non-ERISA) church plan have been removed.

A non-ERISA governmental adoption agreement. This adoption agreement is based on the comprehensive adoption agreement except all provisions that are not applicable to a governmental plan have been removed.

A non-ERISA deferral-only adoption agreement. This adoption agreement is designed as a non-ERISA adoption agreement that only permits elective deferrals. It can be used by a tax-exempt entity that wants to fall within the ERISA safe harbor exemption as well any other entity that only permits elective deferrals.

A 403(b)(9) Retirement Income Account adoption agreement. The SECURE Act clarified which types of entities are eligible to utilize a 403(b)(9) Retirement Income Account (RIA), At this time, both qualified church controlled organizations (QCCOs) and non-qualified church controlled organizations (Non-QCCO) can participate in a 403(b)(9) RIA plan in addition to a church.

In addition to the plan documents, we offer a plan maintenance program (PMP) that includes future IRS-required language modifications, restatements, and expert consulting support on the use of the document.

Our Relius Documents ASP system allows you to create comprehensive document packages (Basic Plan Document, Summary Plan Description/Summary of Plan Provisions, Supporting Forms and Filled-In Adoption Agreements) with Relius Documents through our Internet hosted application, quickly and easily.

For more information as well as pricing information, your sales representative today at (800) 326-7235, option 5.