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
The IRS will now review restated plan documents either every five or six years, depending on the type of plan document (individually designed, pre-approved prototype, or volume submitter). Pre-approved plan documents (also referred to as prototype and volume submitter) will be required to be restated every six years. For employers sponsoring individually designed plans who have a 1 or 6 as the last digit of their EIN, plan amendments and IRS submissions are due by January 31, 2007.