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No. Section 416 provides requirements for a plan to be considered a "qualified trust under 401(a)." A 403(B) plan has its own rules, separate from the qualified trust rules. The 403(B) rules do not include 416.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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