Findings from the 2010 403(b) Plan Survey by the Profit Sharing/401k Council of America (PSCA) show despite a recession and complex new regulations, the 403(b) retirement plan system appears to be "healthier than ever."

Sponsored by the Principal Financial Group, the study shows that nearly 57 percent of plan sponsors made changes to their 403(b) plans because of new regulations. That is a higher percentage than had planned to make changes (41 percent), according to the 2008 403(b) Plan Survey.

The survey also revealed that the overall participation rate for employees eligible to participate in a 403(b) plan remained unchanged from the 2008 survey (75.8 percent).

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