Felicia
Dec 15 2008, 03:44 PM
Beginning 1/1/09, can an individual self-certiy that he/she has a disability?
J Simmons
Dec 15 2008, 06:21 PM
I don't think so. Take a look at allocating administrative responsibilities, Treas Reg 1.403(b)-3(b)(3)(ii). Also, if you look at the preambles to the regs, you'll see that the IRS expressed its concerns over historically lax compliance because employees were left to their own devices.