Contributions to a 403(b) Plan

Q. What may contributions to a 403(b) plan consist of?

A. Contributions to a 403(b) plan may consist of:

• Elective deferrals (including Roth contributions); if the plan permits them, an employer the is to give participants a choice between receiving an amount in cash or having the employer contribute that amount to the plan.
• Employer contributions, including those made per a one-time irrevocable election or as a condition of employment.
• Matching contributions.
• After-tax employee contributions. 
• Rollover contributions.