403(B) PLANS

Retirement Plans –> DB Plans — Cash Balance Plans — Profit Sharing Plans — 401(k) Plans — 403(b) Plans — Retiree Medical

403(B) PLANS have been subject to the same nondiscrimination rules 401(a) profit sharing plans since the Pension Protection Act of 2006 (PPA).

This creates compliance issues and design opportunities like those in the for-profit sector.  See cross-testing for more details.

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