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Practice Management

Examples of ERISA vs. Non-ERISA 403(b) Plans

Q. What are some examples of the kinds of 403(b) plans that are or are not covered by ERISA? 

The Government Accountability Office says that generally, ERISA 403(b) plans tend to be the sole or primary plan offered by an employer, while non-ERISA plans are mostly supplemental to another retirement savings plan offered by an employer.

A. Some examples of the kinds of 403(b) plans that are or are not covered by ERISA include: 

Covered by ERISA 

  • 403(b) offered by most private-sector tax-exempt organizations

Not Covered by ERISA

  • 403(b)s offered by public educational organizations 
  • 403(b)s offered by certain religious institutions and related organizations, such as hospitals and universities