New to 403(b)

[Guest JDK]

I am new to the 403(b) plans and I have a couple of questions I hope someone can answer:

1) Can a plan exclude an employee from contributing and receiving the employer contributions (match and non elective) if they are employed on an as need basis? The eligibility requirements are age 21 and entry upon hire. Would this fall under reg 89-23?

This particular employer does not offer the plan to these types of employees.

2) For hardship distributions, are the participants limited to just contributions for w/d or can they w/d the gain also?

3) If a person is eligible for the plan but elects not to make a salary deferral would they be eligible for the nonelective contribution from the employer?

Any input would be greatly appreciated.