Answer: You can do one of two things. You can submit an â Application for Recertification â along with documentation of having obtained 24 hours of continuing education, OR you may attend another NRA Law Enforcement Firearm Instructor Development school.
Written Plan Document Requirement for 403(b) Plans. Description: Generally for plan years beginning after 12/31/2008, a 403(b) plan is required to be maintained pursuant to a written plan document. The plan must comply in form and operation with the requirements of the Code and regulations. IRC Section and Treas. Regulation: Reg. 1.403(b)-3(b)(3) - Written Plan Requirement
A Guide to Common Qualified Plan Requirements. A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed. The IRS administers a determination letter program that enables plan sponsors to get advance assurance as to the form of their retirement plan document.