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Following the release by the IRS and the DOL of their respective regulations and guidance relating to 403(b) plans, there was a flurry of activity through 2010. Since then, 403(b) plans haven’t garnered much attention. This session will review where 403(b)s have been and look at where they are now. • Discuss the IRS prototype plan and determination letter process for 403(b)s • Have an interactive discussion relating to current challenges and opportunities