Plan Documents

403(b) and 457(b) Plan documents consist of all the individual documents that collectively make up your written Plan.

These documents describe the available features of the 403(b) and/or 457(b) Plan, rules, eligibility, and operational guidelines, and must maintain compliance with Internal Revenue Code Section 403(b) and/or Code Section 457(b), and any other applicable rules or regulations promulgated by the Internal Revenue Service (IRS).

These documents describe the available features of the Plan:

  • Rules
  • Eligibility
  • Operational guidelines
  • Must maintain compliance with Internal Revenue Code Section 403(b), and any other applicable rules or regulations promulgated by the Internal Revenue Service (IRS)       

These documents may include, but are not limited to:

  • Specimen or prototype Plan document
  • Adoption agreement
  • Loan policy, hardship policy (if a 403(b) Plan), and unforeseeable emergency policy (if a 457(b) Plan)
  • Investment contracts and/or mutual fund options


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