A 403(b)(9) retirement account plan can be either a volume 403(b) application plan or a 403(b) prototype plan. It cannot be combined with non-403(b)(9) pension accounts and therefore requires a separate plan template. A 403(b)(9) retirement account plan is a kind of 403(b) plan that is only available to certain ecclesial organizations. The IRS will only review the model plan (and adoption agreement, if included) as part of the program. While a prospective employer may include other documents by reference in the volume application plan (e.g. .B. repurchase agreements or deposit account agreements), it cannot rely on the plan`s advisory letter regarding the terms contained in those other documents. . .