Non-Discrimination Testing for 403(b) Plan

Good morning!  I just wanted to confirm what, if any, non-discrimination testing is necessary for a 403(b) Plan?

Thanks in advance!

If the plan is a church plan, no nondiscrimination requirements apply. If it is a governmental plan, the only testing is the universal availability rule, which requires that with very limited exceptions, if any employee can contribute, all must be allowed to contribute. For other plans, all of the tests applicable to a 401(a) plan, other than the ADP test, apply. 

3 minutes ago, Carol V. Calhoun said:

If the plan is a church plan, no nondiscrimination requirements apply. If it is a governmental plan, the only testing is the universal availability rule, which requires that with very limited exceptions, if any employee can contribute, all must be allowed to contribute. For other plans, all of the tests applicable to a 401(a) plan, other than the ADP test, apply. 

It's a school Plan.  So there's no ADP Test and there is no matching in the Plan so no discrimination in that regard (it's Employee money only), so is there anything else that would be needed?

You'd still need to worry about the universal availability test, but that's about it.

Just now, Carol V. Calhoun said:

You'd still need to worry about the coverage test, but that's about it.

Thanks!  Everyone is eligible to participate, so that shouldn't be an issue either.

2 hours ago, Carol V. Calhoun said:

You'd still need to worry about the universal availability test, but that's about it.

402(g), 415.

1 hour ago, BG5150 said:

402(g), 415.

Sure. They had only asked about nondiscrimination testing. 

8 minutes ago, Carol V. Calhoun said:

Sure. They had only asked about nondiscrimination testing. 

true.  i guess I'm just used to throwing those in with the rest of the reports in our annual "compliance reports"