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A small church would like a self-employed minister to participate in its 403(b)(7) plan. The self-employed minister would be able to make salary reduction contributions to the plan as well as receive employer contributions. Everything that I have read seems to say that a self-employed minister is only eligible to participate in a section 403(b) plan of his or her denomination, and that the 403(b) plan has to be a retirement income account. Is that correct? Or can a self-employed minister participate in a 403(b)(9) or a 403(b)(7) plan established by his church and not by his denomination? I am mostly relying on 414(e)(5), so any other citations would be greatly appreciated.

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