Aggregating plans for universal availability

[Guest dob]

I have run into a number of 501© (3) enitities that sponsor two 401(b) programs -- one that provides for salary deferrals only for which all employees are eliglible, and another which includes salary deferrals and matching employer contributions. Age and service requirements usually apply to the second plan. For purposes of satisfying the universal availability requirement in 403(b)(12), can the two plans be considered a single program? Or is the second plan in trouble because it provides for age and service reqirements?

[Guest dietpepsi]

In the second plan, do the age and service requirements apply to both the deferrals and the match, or just the match?

[Guest dob]

In the second plan, the age and service requirements apply to both the deferrals and the match.

[mbozek]

Employer only needs to offer salary reduction to all employees in one plan. Second plan can be restricted to ee who meet age and service requirements.

[joel]

NYC Board of Education offers two salary reduction 403(b) programs. One is operated in-house by the TRS and the other is farmed out to a no-load mutual funds family. If you belong to the TRS you must use their 403(b) program and if you do not belong to the TRS you must use the no-load mutual funds family. Are such restrictions permitted?