On July 23, 2007, the IRS released final regulations related to 403(b) Plans.  The regulations are being released in the Federal register on July 26, 2007.  

These regulations are the first comprehensive regulations since 1964.  They incorporate numerous changes including ERISA, the Tax Reform Act of 1986, the Small Business Job Protection Act of 1996 (SBJPA), the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the Pension Protection Act of 2006 (2006).

This page contains communication from Envoy Financial to ministries and will be regularly updated as more information is available.  The following are the dates and titles of communications from Envoy Financial on this topic.

02/28/07 - New IRS Regulations, IRS Audits

04/12/07 - Good News About SECA Tax Payments  Roth 403(b) Contributions

05/23/07 - New Retirement Plan Regulations Are Coming!

05/31/07 - The Impact of 403(b) Changes on 501(c)(3) Ministries

07/24/07 - Final IRS 403(b) Regulations & New Reporting Requirement

Series of Communications about the New 403(b) Regulations (Click the title to open the article):

1. Overview
2. Regulatory Themes
3. Who It Involves
4. Compliance Check
5. Church Plans
6. Church Plans (#2)
7. Missionary Plans