Non-profit employers who use 403(b) defined-contribution plans in the employee benefits packages will face new regulations next year. Changes to those plans published in July 2007 will take effect Jan. 1, 2009, forcing some employers to change the informal way they've administered the plans in the past, according to Workforce Management.

The new rules will make employers responsible for complying with federal laws. In the past, employers have left that responsibility to the mutual funds and insurance companies in the plan, and to the plan participants. The lack of oversight led to distributions that may have broken IRS regulations, but were paid anyway, Workforce Management writes.

You can find a guide to specific IRS regulations for 403(b) plans at www.irs.gov.