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From the Jan 14, 2008 edition Advice Big changes required for 403(b) plans in 2008 Guest Column Bernard E. Kaplan Final regulations recently released by the IRS provide the first comprehensive guidance on 403(b) tax-sheltered retirement arrangements in 43 years. Employers that sponsor 403(b) plans will have to address a number of compliance issues this year as the result of the release. More » This item is available in full to subscribers. Please log in to continue. To purchase a copy of this article for $2.00, click here.