While 403(b)s, qualified plans, 401(k)s and 457s are all tax-advantaged plans and share numerous features, there are differences, too. Throughout the Web Center you'll find references to the many facets of 403(b) plans. It's important for both you and your client to keep in mind that the various rules and restrictions aren't all of the same order and may well stem from different sources. For example, the most basic requirements are the definitions, criteria, and conditions the IRC imposes on tax-favored plans generally -- for example, overall limits on pretax contributions. Employers themselves also establish rules, such as eligibility and participation dates, contribution rates, vesting schedules -- and in many cases if, when, and how much money can be transferred or withdrawn. Finally, TIAA-CREF and other carriers impose rules, restrictions, and conditions that affect plans -- for example, how often and at what cost (if any) a participant can make intraplan fund transfers.

Structural requirements for 403(b) plans can be found in, respectively, the Internal Revenue Code, the employer's plan document (set up with TIAA-CREF when the plan is adopted, and the individual participant's annuity contract(s), which are governed by state insurance departments. If the Web Center doesn't seem to offer the information you need about the rules affecting your own client(s), please call our Advisor Resource Center at 1 888 842-0318.

• How Do 403(b) Plans Compare to 401(k)s, IRAs, and Keoghs? • Contributions • IRS Rules and Taxation • Income and Distribution Options • Minimum Distributions		• Overview of Plan Provisions • Vesting • Contracts and Certificates • Rollovers • Minimum Distribution Calculator