Access the 403(b) Plan Fundamentals Guide, ERISA Information and Additional Guidelines, including reporting and instruction materials for completing Form 5500, information about spousal rights, nondiscrimination, summary plan reports, fiduciary responsibilities, 402(g) monitoring, important deadlines and more.
Provides the information you need to satisfy all of the regulatory requirements relating to 403(b) plans, highlighting the specific requirements of the final 403(b) regulations. View the Guide.
Sections 402(g) and 415 of the Internal Revenue Code control the annual contribution limits that are applicable to 403(b) and 401(k) plans. These sections of the Code generally determine how much your employees can contribute to the retirement plans administered by TIAA-CREF.