To qualify for one of the safe harbors, a plan must not disproportionately benefit highly compensated employees (HCs) in terms of eligibility or contributions. Acceptable ratios of eligibility and contributions vary depending on the overall percentage of employees that benefit who are non-highly compensated employees (NHCs).

All noncontributory 403(b) plans offered by one employer must be combined into the employer's 403(b) "program." Safe-harbor requirements must be satisfied on the last day of the plan year, taking into account all employees employed on the last day and all HCs who terminated in the last quarter. Transitional safe harbors are not available to non-403(b) plans or contributory 403(b) plans.

• Read Understanding Minimum Distribution...Making Your Decision With TIAA-CREF • Read TIAA-CREF Group SRA Loans • Read TIAA-CREF Retirement Plan Loans		• Read Pension Primer: Comparing 403(b) and Qualified Plans • Read Pension Primer: The Hows and Whys of Replacing a Defined Benefit Plan • Read Pension Primer: Keoghs: Retirement Plans for Self-Employed Income