coverage testing - 403(b) plans

[jw721]

For our 401(k) plans, we do not do a coverage test if certain conditions apply: no HCE’s, no NHCE’s, only collectively bargained employees benefit, no last day requirement, exclude only union/nonresident aliens, no controlled groups (or all participate), exclude only Termed with < 501 hours.

Do any of these exceptions apply to a 403(b) 410(b) coverage test? Are the exceptions identical or are there some that apply only to 401(k) or 403(b)? I don’t want to be running a 410(b) test in a 403(b) plan if I don’t need to.

Thanks!

[Kevin C]

Elective deferrals in a 403(b) are subject to universal availability rules instead of the coverage rules that would apply to a 401(k).

Employer contributions and Employee after-tax contributions in a 403(b) are subject to coverage rules in the same manner as they would be in a 401(k). See 1.403(b)-5(a).