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
Yes, a restated document is generally required for an individually designed plan submitted for a letter within the applicable remedial amendment cycle (Revenue Procedure 2015-6, section 7.04). A terminating plan submitted for review (with Form 5310) does not need to be restated. Pre-approved plans may be treated as individually designed if significant changes are made to the plan. 2  Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans (instructions) if you are a VS plan adopter that modified the underlying plan.