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IRS.gov Website
Publication 571
taxmap/pubs/p571-004.htm#en_us_publink1000239622

Who Can Set Up a 403(b) Account?(p3)

rule
You cannot set up your own 403(b) account. Only employers can set up 403(b) accounts. A self-employed minister cannot set up a 403(b) account for his or her benefit. If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit.