403(b) reporting requirements

[dmb]

I have few questions:

Is it true that there are no discrimination testing or 5500 filing if there are only employee deferrals and no match or employer contributions?

Is it true that if there is any employer contribution, including match, a Form 5500 must be filed?

If there is a match, there is no ADP testing, but only ACP testing required?

Thank you.

[Guest mjb]

There is no ADP testing in a 403(b) plan, only ACP testing. 5500 is required if there are employer contributions under a plan sponsored by a non profit employer that is not a church. Only q1-8 need to be filled out on 5500 form. See instructions to 5500 form.

[MWeddell]

I agree with what's been said so far on this thread.

To elaborate on one point, if you have a non-ERISA 403(b) program with only elective deferrals, it is true that there is no ADP test for 403(b) plans and no ACP test because your program doesn't allow for the types of contributions subject to ACP testing. However, there still is a universal availability requirement and 402(g) limits apply (with two different kinds of catch-up contributions permitted). 415© limits also apply but they are high enough to be unlikely to be an issue.