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
But section 409A does not require any specific type of plan document. For example, if the teacher signed an election form with the required information, that would be sufficient. In addition, an election can be made electronically, such as by e-mail.