403b and School District

[Guest Pension Girl]

What are the controlled group rules for school districts - if some of the employees are covered under a 403b plan or certain schools are but others are not, what is the violation? I am not aware of an 80% board control test or ratio % testing. So what is the violation - universal availability? As governmental plans, there is no coverage testing.

[TLGeer]

Government plans are still subject to universal availability. However, note that appointed or elected employees are not coverable unless they have to have training or experience. Testing is entity-by entity (SD-by-SD) except that SDs are aggregated if they have a common payroll.

Employer contribution rules are more complex.

[fiduciary perspective]

However, note that appointed or elected employees are not coverable unless they have to have training or experience.

Do you have a source for this? I'm not doubting your word at all - just want to see the text it comes from.