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United States Department of Labor
U.S. Department of Labor
Employee Benefits Security Administration
ESPAÑOL 1-866-444-3272

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403(b) Plans

  • Field Assistance Bulletin 2007-02
    Subject: ERISA Coverage Of IRC § 403(b) Tax-Sheltered Annuity Programs
    Issue: How do the Department of the Treasury/Internal Revenue Service regulations governing Internal Revenue Code § 403(b) tax-sheltered annuity programs affect the status of such programs under the Department of Labor's safe harbor regulation at 29 C.F.R. § 2510.3-2(f)?
  • Field Assistance Bulletin 2009-02
    Subject: Form 5500 Reporting by IRC § 403(b) Plans Covered by Title I of ERISA
    Issue: Guidance on transition relief from new requirements for IRC § 403(b) Plans for Form 5500 annual reporting of information on certain individual annuity contracts and mutual fund custodial accounts of current and former employees that were entered into before 2009 and for which the employer has no ongoing contribution obligation.
  • Field Assistance Bulletin 2010-01
    Subject: Annual Reporting and ERISA Coverage for 403(b) Plans
    Issue: This FAB supplements Field Assistance Bulletin 2009-02 by responding to questions concerning the scope of and conditions for transition relief provided by FAB 2009-02. The FAB also responds to questions concerning the scope of the Department’s safe harbor regulation at 29 CFR 2510.3-2(f).
  • Reporting and Disclosure Guide for Employee Benefit Plans
  • Meeting Your Fiduciary Responsibilities
  • Selecting an Auditor for your Employee Benefit Plan
  • Troubleshooter's Guide to Filing the ERISA Annual Report (Form 5500 and Form 5500 SF)
  • EFAST2
  • Reporting and Filing
  • Voluntary Correction Programs
  • Retirement Plans FAQs regarding 403(b) Tax-Sheltered Annuity Plans
  • Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations
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United States Department of Labor
Employee Benefits Security Administration

An agency within the U.S. Department of Labor

200 Constitution Ave NW
Washington, DC 20210
1-866-4-USA-DOL

1-866-487-2365
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