Do matching ER contributions in a 403(b)(9) result in the plan being subject to ERISA?

[Guest Geezer]

I've be advised in a mutual fund company opinion that matching employer contributions in a 403(b)(9) plan will cause the plan to become subject to ERISA. I've found some artciles that speak to 403(b) plans (no mention of 403(b)(9)) that seem to indicate that ER matching contribtuions will cause the plan to be subject to the contribution anti-discrimination rules of ERISA. They don't say that the Plan is subject to ERISA, just that the pPan must comply with the anti-discrimination rules.

Spefically, does this cause the 403(b)(9) plan to be subject to ERISA ?

[Kevin C]

Employer contributions will cause a 403(b) to fail to satify the Department of Labor's (limited employer involvement) safe harbor regulation at 29 C.F.R. § 2510.3-2(f). But, as a Church plan, I doubt you are relying on that safe harbor to be a non-ERISA plan. Of course, that assumes the plan has not made an election under IRC 410(d) to be covered by ERISA.

[Guest Geezer]

Employer contributions will cause a 403(b) to fail to satify the Department of Labor's (limited employer involvement) safe harbor regulation at 29 C.F.R. § 2510.3-2(f). But, as a Church plan, I doubt you are relying on that safe harbor to be a non-ERISA plan. Of course, that assumes the plan has not made an election under IRC 410(d) to be covered by ERISA.

Thanks.