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Who can participate in a 403(b) plan?
Eligible employees include:
Employees of tax-exempt organizations established under IRC section 501(c)(3).
Employees of public school systems who are involved in the day-to-day operations of a school.
Employees of cooperative hospital service organizations.
Civilian faculty and staff of the Uniformed Services University of the Health Sciences (USUHS).
Employees of public school systems organized by Native American tribal governments as well as the grandfathered plans of Indian Tribal Governments.
Certain ministers if they are:
- Ministers employed by section 501(c)(3) organizations.
- Self-employed ministers. A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer.
- Ministers (chaplains) who are both employed by organizations that are not section 501(c)(3) organizations and function as ministers in their day-to-day professional responsibilities with their employer.
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