The IRS has changed the regulations pertaining to tax-sheltered annuities, tax code 403(b). The new regulations go into effect on January 1, 2009 and basically shift the responsibility for administration and compliance from the worker to the employer. Each employer that allows contributions to a tax-sheltered annuity other than Concordia Retirement Savings Plan (CRSP) must have a 403(b) written plan document in place by January 1, 2009.
For years here in the Ohio District a fund has been available to assist youth in attending one of our District youth gatherings. This could be the Sr. High Gathering or either of the Jr. High Gatherings. It's always been called the Ohio District Gathering Scholarship Fund.
As of March of this year, the name has been changed to the David K. Reimann Gathering Scholarship Fund.