skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Publication 571
taxmap/pubs/p571-001.htm#en_us_publink1000239613

Chapter 1
403(b) Plan Basics(p2)

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)

rule
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.
We use the term "403(b) account" to refer to any one of these funding arrangements throughout this publication, unless otherwise specified.