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 plan document describes the plan's terms and conditions related to the operation and administration of the plan. It is required for each welfare benefit plan an employer maintains which is subject to ERISA, and it must be in writing. An insurance company's Master Contract, Certificate of Coverage, or Summary of Benefits is not a plan document or Summary Plan Description (SPD). An ERISA plan may exist even without a written documentâit is simply out of compliance. The plan document should contain: