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Get a handle on the new retirement regulations

from Church Executive Magazine

Nearly all 403(b) programs are now explicitly required to have a plan document outlining the details of the program. Many church plans, however, are effectively exempt from this requirement. Churches that only offer a retirement benefit through a denominational program can rely on the denominational plan document, and do not need their own. Churches with their own 403(b) plans offering investment options through mutual funds and insurance annuities only are technically exempt, though a plan document is strongly recommended. more

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