This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of 403(b) plans. A 403(b) tax-sheltered annuity (TSA) plan is a retirement plan offered by schools, hospitals, churches, charities and certain other tax-exempt organizations.
This document provides information about:
the nature and characteristics of 403(b) plans, including an overview of the plan investments
a discussion of recent regulatory developments from the DOL and IRS
information about additional helpful resources from the DOL and IRS