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A Common Misunderstanding of the 'Student' 403(b) Exclusion Arises During Document Restatement Process
Business of Benefits 
Sept. 10, 2019 " 'Student' status means nothing in the 401(k) world, but it is one of the few classes of employees which can be excused by employers from the universal availability rule of 403(b) plans. Student employees do not have to be given the opportunity its to make elective deferrals into the 403(b) -- and given the often transient nature of student employment at colleges and university, this is a welcome exclusion." |
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