If the employer terminates the plan in 2009, must the employer adopt a written 403(b) plan?
Yes. Notice 2009-3, which extended the deadline to adopt a 403(b) plan to December 31, 2009, did not excuse plans terminated after December 31, 2008 from the written plan requirement. Only plans terminated prior to January 1, 2009 (and fully distributed within the 12-month period) can avoid the requirement to adopt a written plan.
