Eligibility and Entry Requirements on Elective Deferrals?

[Guest AndyL]

Can an ERISA 403(B) plan have eligibility and entry requirements for elective deferrals?

If so, what are the parameters?

If not, why not?

[MWeddell]

Code Section 403(B)(12) is what you want to read. With only limited exceptions, a 403(B) plan must allow all employees to be eligible to make elective deferrals.