Division II · Retirement Plans

Part 8. 403(b) Plans

This Part covers the 403(b) plan itself: eligible-employer status, the three funding vehicles, the written plan, universal availability and the permitted exclusions (with the once-in-always-in rule), ERISA versus non-ERISA status under the DOL safe harbor, contribution limits and the special 15-year catch-up, distributions and loans, contract exchanges and information-sharing agreements, plan-to-plan transfers, termination, and 403(b) corrections.

Chapters

Also in this Part

• Issues to watchSubscribers
• Authorities cited in this PartSubscribers

Related Parts

• Part 20. Governmental, Church, and Tribal Plans — the companion Part for any public school, State instrumentality, church, or church-affiliated sponsor
• Part 2. Plan Documents, Amendments, Mergers, and Terminations — for 403(b) individually designed determination letters, the 403(b) pre-approved cycles (Cycle 2 employer adoption deadline December 31, 2026), and 403(b) form defects and remedial amendment periods
• Part 5. Qualified Plan Testing, Eligibility, and Vesting
• Part 21. Plan Corrections: EPCRS, VFCP, and DFVCP
• Part 4. Reporting, Disclosure, Recordkeeping, and Claims
• Part 6. Distributions, Loans, Rollovers, and RMDs
• Part 2. Plan Documents, Amendments, Mergers, and Terminations
• Part 3. Fiduciary Duties and Prohibited Transactions
• Part 1. Controlled Groups and Affiliated Service Groups
• Part 11. Multiple-Employer and Small-Employer Arrangements — for 403(b) MEPs and PEPs under Code §403(b)(15)
• Part 25. Employee Benefits in Mergers and Acquisitions