Source: http://www.taxprofessionalsresource.com/articles/view.php?article_id=13046
Timestamp: 2019-04-22 01:08:00+00:00

Document:
In Revenue Ruling 2009-18, to be published in the July 6, 2009, Internal Revenue Bulletin, the Internal Revenue Service (IRS) completed the process of declaring obsolete certain guidance under § 403(b) issued prior to the 2007 promulgation of new regulations under that provision. The preamble to the 2007 regulations listed various guidance documents, issued since the prior § 403(b) regulations were promulgated in 1964, that the IRS proposed either (i) to declare obsolete in light of intervening statutory changes or (ii) to preserve following the 2007 regulations. Having received no comments on the proposal, the IRS acted in Rev. Rul. 2009-18 on the basis proposed.
Notice 89-23 (including the extension of its sunset date in Notices 90-73 and 92-36 and its refinement in Announcement 95-48), which provided guidance on the § 403(b) nondiscrimination requirements, except that, as provided in the preamble to the final regulations, governmental and certain church § 403(b) plans may continue to operate under a reasonable, good-faith interpretation of the controlled group rules.
Application of the constructive receipt rules, since repealed for § 403(b) contracts, to withdrawal or surrender rights (Rev. Ruls. 67-388 and 68-482).
Two rulings considering life insurance protection provided pursuant to a § 403(b) annuity contract upon the participant’s retirement or insuring the participant’s family members (Rev. Ruls. 68-648 and 69-146, respectively).
The IRS’s previously announced (i) reconsideration, in light of the 2007 regulations, of Rev. Rul. 2004-67 (revising the rules for Rev. Rul. 81-100 trusts) and the Employee Plans Compliance Resolution System compliance program and (ii) development of a determination letter program for individually designed § 403(b) plans remain outstanding.
If you have any questions about this development, please feel free to contact any of the attorneys listed below or the Sutherland attorney with whom you regularly work.
William J. Walderman 202.383.0243 [email protected].

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