IRC 403(b) Tax-Sheltered Annuity Plans
A 403(b) tax-sheltered annuity (TSA) plan is a retirement plan, similar to a 401(k) plan, offered by public schools and certain 501(c)(3) tax-exempt organizations. An individual may only obtain a 403(b) annuity under an employer’s TSA plan.
Participate in a 403(b) Plan
Benefits of participation, plan contributions, affects of withdrawing money from the plan.
Establish a 403(b) Plan
Set up a 403(b) plan, written program requirements, optional provisions, sample plan language.
Operate and Maintain a 403(b) Plan
Periodically review the plan, update for recent law changes, nondiscrimination testing requirements.
Correct 403(b) Plan Errors
Find, fix and avoid plan errors.
Terminate a 403(b) Plan
Requirements for ending a 403(b) plan.
Find recent guidance, frequently asked questions, forms and publications, mini-courses and other 403(b) resources.