403(b) Plans
A 403(b) plan (also known as a tax-sheltered annuity plan) is a retirement plan very similar to a 401(k) plan, offered by schools, hospitals, churches, charities and certain other tax-exempt organizations.
Learn “What’s New” in 403(b) regulation along with other 403(b) resources and related guidance.
The AICPA Employee Benefit Plan Audit Quality Center has developed the following tools and documents to assist plan sponsors and administrators to better understand 403(b) plans and prepare for the new filing requirements.
- 403(b)
Plans
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information about the nature and characteristics of 403(b) plans
- 403(b)
Filing and Audit Requirements -
understand the U.S. Department of Labor's Notice of Adoption of Revisions
to Annual Return/Report Forms issued on November 16, 2007
- 403(b)
Getting Started: Meeting the New Form 5500 Reporting and Audit Requirements
- Auditor Questions - examples of the types of questions that plan management may be asked
by the plan's independent
- Auditor Request List - examples of the types of documents, schedules, and information that plan
management may be asked to provide or make available to the plan's independent
auditor.
