Employer establishes a 403(B) plan with a matching contribution. It appears that ERISA would apply in that there is now significant employer involvement in the Plan, and an SPD and form 5500 are required. If the employer amends the plan to eliminate the match, do the ERISA requirements go away? How do you inform the IRS that there are still plan assets, but a form 5500 is no longer required.

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jpb