Late deferrals under a 403(b) plan

[katieinny]

I am assisting our client with an application under the VFCP to correct several months of late EE deferrals under their 403(b) plan. The lost interest has been calculated by using the VFCP calculator and now I'm moving on to the Form 5330. I was caught off guard when I read the instructions under Schedule C, Tax on Prohibited Transactions, because I don't see reference to a 403(b) plan under the description of what the term "plan" means. Perhaps they don't have to file a 5330?