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Automatic Exemption Revocation for Non-Filing: Automatic Revocation May Cause Failure of Eligibility of 403(b) Plan Sponsored by Revoked Organization

What happens to the eligibility of a section 403(b) retirement plan of an automatically revoked 501(c)(3) organization?

Section 403(b) requires a retirement plan sponsor to be a 501(c)(3) organization or an educational organization. If a 403(b) plan sponsor is automatically revoked, the plan may have an eligibility failure. See Correcting Eligibility Failure Caused by Loss of Tax-Exempt Status for information on how the failure can be corrected.

Page Last Reviewed or Updated: 31-Oct-2016