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. Employees save for retirement by contributing to individual accounts. Employers can also contribute to employees' accounts. Choose a 403(b) Plan Learn the basics of a 403(b) plan Participate in a 403(b) plan Who can participate in the plan, plan contributions, withdrawals 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 Reporting and nondiscrimination testing requirements, periodically reviewing the plan Correct 403(b) plan errors Find, fix and avoid plan errors Terminate a 403(b) plan Requirements for ending a 403(b) plan Additional resources Forms, publications and other 403(b) resources
