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taxmap/pubs/p571-001.htm#en_us_publink1000239613

Chapter 1
403(b) Plan Basics(p2)

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403(b) Plan Basics

This chapter introduces you to 403(b) plans and accounts. Specifically, the chapter answers the following questions.
taxmap/pubs/p571-001.htm#en_us_publink1000239614

What is a 403(b) Plan?(p2)


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A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers.
Individual accounts in a 403(b) plan can be any of the following types.
Throughout this publication, wherever the term "403(b) account" is used, it refers to any one of these funding arrangements, unless otherwise specified.