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. 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