Code 3D Pre-approved plans (5500 Pension Feature Code)

I am using Code 3D no matter what you say but someone pointed out that the instructions say as follows:

"Pre-approved pension plan - A pre-approved plan under sections 401, 403(a), and 4975(e)(7) of the Code that is subject to a favorable opinion letter from the IRS"

There is no reference to 403bs.  I personally think it is merely the fact that there was no pre-approved document for 403bs when someone wrote this but wasn't sure if the IRS ever clarified that, etc.  Also curious what you guys are doing (indicating 3D or not). 

About code 3D, the 2022 instruction does not mention § 403(b), but the 2023 instruction will include § 403(b).

“The list of plan characteristics codes for Lines 8a and 8b of Form 5500 and Lines 9a and 9b of Form 5500–SF are being amended to add ‘‘403(b)’’ after ‘‘403(a),’’ to read as follows: ‘3D: Pre-approved pension plan—A pre-approved plan under sections 401, 403(a), 403(b), and 4975(e)(7) of the Code that is subject to a favorable opinion letter from the IRS.’”

Annual Information Return/Reports [final forms revision], 88 Federal Register 11984, 12000 n. 49 (Feb. 24, 2023), available at https://www.govinfo.gov/content/pkg/FR-2023-02-24/pdf/2023-02653.pdf.