
Tax Exempt and Government Entities Division
Clarifying the Universal Availability and Other 403(b) Retirement Plan Requirements
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Clarifying the Universal Availability and Other 403(b) Retirement Plan Requirements
Playout date:
October 27, 2016
2 p.m. Eastern Time
1 p.m. Central Time
12 p.m. Mountain Time
11 a.m. Pacific Time
Learn about:
Playout date:
October 27, 2016
2 p.m. Eastern Time
1 p.m. Central Time
12 p.m. Mountain Time
11 a.m. Pacific Time
Learn about:
- Hours of service
- Changes in employee status
- Student participation
- Other 403(b) rules
Links
- www.irs.gov
- IRC 403(b) Tax-Sheltered Annuity Plans
A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations. - Retirement Topics - Who Can Participate in a 403(b) Plan?
Universal availability rule - Correcting Plan Errors
Retirement plan correction programs
