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403(b) ACP test


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Yes, it is exactly the same, except that (a) the ACP test does not apply to church plans, or plans of state and local government, and (B) the ADP test does not apply at all to 403(B) plans, but they are subject to a separate "universal availability" rule under 403(B)(12).

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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