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previous page Previous Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - What Are the Benefits of Contributing to a 403(b) Plan?
next page Next Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Who Can Set Up a 403(b) Account?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p571-003.htm#en_us_publink1000129359

Who Can Participate in a 403(b) Plan?(p3)


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Any eligible employee can participate in a 403(b) plan.
taxmap/pubs/p571-003.htm#en_us_publink1000129360

Eligible employees.(p3)


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The following employees are eligible to participate in a 403(b) plan.
taxmap/pubs/p571-003.htm#en_us_publink1000129361

Ministers.(p3)
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The following ministers are eligible employees for whom a 403(b) account can be established.
  1. Ministers employed by section 501(c)(3) organizations.
  2. Self-employed ministers. A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer.
  3. Ministers (chaplains) who meet both of the following requirements.
    1. They are employed by organizations that are not section 501(c)(3) organizations.
    2. They function as ministers in their day-to-day professional responsibilities with their employers.
Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above.
taxmap/pubs/p571-003.htm#en_us_publink1000129362

Example.(p3)

A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers.
previous pagePrevious Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - What Are the Benefits of Contributing to a 403(b) Plan?
next pageNext Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Who Can Set Up a 403(b) Account?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication