■ www.irs.gov/ep 

■ Click on RETIREMENT SOURCE FOR PLAN 

SPONSORS/EMPLOYERS, and then access

403(B)/457 PLANS under TYPES OF PLANS.

■ 403(b)/457 Online Resource Guide

provides information on these plans including

IRC and regulations, recent law changes, 

correction program information, FAQs, published guidance, and educational services.

■ Customer Assistance

for technical and procedural answers to your 

retirement plan tax law inquiries. 

■ (877) 829-5500

■ www.irs.gov/ep

Access EP CUSTOMER SERVICES

under RELATED TOPICS.

■ Internal Revenue Service

Tax Exempt and Government Entities 

Customer Account Services

P.O. Box 2508

Cincinnati, OH 45201

403(b) and 457

Information Resources

Publication 4406 (10-04)

Catalog Number 38981E

Department of the Treasury

Internal Revenue Service
■ www.irs.gov/ep 

■ Click on RETIREMENT SOURCE FOR PLAN 

SPONSORS/EMPLOYERS, and then access

403(B)/457 PLANS under TYPES OF PLANS.

■ 403(b)/457 Online Resource Guide

provides information on these plans including

IRC and regulations, recent law changes, 

correction program information, FAQs, published guidance, and educational services.

■ Customer Assistance

for technical and procedural answers to your 

retirement plan tax law inquiries. 

■ (877) 829-5500

■ www.irs.gov/ep

Access EP CUSTOMER SERVICES

under RELATED TOPICS.

■ Internal Revenue Service

Tax Exempt and Government Entities 

Customer Account Services

P.O. Box 2508

Cincinnati, OH 45201

403(b) and 457

Information Resources

Publication 4406 (10-04)

Catalog Number 38981E

Department of the Treasury

Internal Revenue Service
■ www.irs.gov/ep 

■ Click on RETIREMENT SOURCE FOR PLAN 

SPONSORS/EMPLOYERS, and then access

403(B)/457 PLANS under TYPES OF PLANS.

■ 403(b)/457 Online Resource Guide

provides information on these plans including

IRC and regulations, recent law changes, 

correction program information, FAQs, published guidance, and educational services.

■ Customer Assistance

for technical and procedural answers to your 

retirement plan tax law inquiries. 

■ (877) 829-5500

■ www.irs.gov/ep

Access EP CUSTOMER SERVICES

under RELATED TOPICS.

■ Internal Revenue Service

Tax Exempt and Government Entities 

Customer Account Services

P.O. Box 2508

Cincinnati, OH 45201

403(b) and 457

Information Resources

Publication 4406 (10-04)

Catalog Number 38981E

Department of the Treasury

Internal Revenue Service
401(k)

403(b)

457(b)

Governmental

457(b)

Tax-Exempt

Organizations

457(f)

Government

and Tax-Exempt

Organizations

403(b) and 457 Retirement 

• common law

employees

• common law

employees

• common law

employees

• independent 

contractors

• select group of

management or

highly compensated employees

• independent 

contractors

• common law

employees

• independent 

contractors

• all non-government

employers

• public education

employers

• 501(c)(3) 

organizations

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

SPONSOR/ 

ELIGIBLE ELIGIBLE 

PLAN EMPLOYER PARTICIPANTS 
401(k)

403(b)

457(b)

Governmental

457(b)

Tax-Exempt

Organizations

457(f)

Government

and Tax-Exempt

Organizations

403(b) and 457 Retirement 

• common law

employees

• common law

employees

• common law

employees

• independent 

contractors

• select group of

management or

highly compensated employees

• independent 

contractors

• common law

employees

• independent 

contractors

• all non-government

employers

• public education

employers

• 501(c)(3) 

organizations

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

SPONSOR/ 

ELIGIBLE ELIGIBLE 

PLAN EMPLOYER PARTICIPANTS 
401(k)

403(b)

457(b)

Governmental

457(b)

Tax-Exempt

Organizations

457(f)

Government

and Tax-Exempt

Organizations

403(b) and 457 Retirement 

• common law

employees

• common law

employees

• common law

employees

• independent 

contractors

• select group of

management or

highly compensated employees

• independent 

contractors

• common law

employees

• independent 

contractors

• all non-government

employers

• public education

employers

• 501(c)(3) 

organizations

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

SPONSOR/ 

ELIGIBLE ELIGIBLE 

PLAN EMPLOYER PARTICIPANTS 
401(k)

403(b)

457(b)

Governmental

457(b)

Tax-Exempt

Organizations

457(f)

Government

and Tax-Exempt

Organizations

403(b) and 457 Retirement 

• common law

employees

• common law

employees

• common law

employees

• independent 

contractors

• select group of

management or

highly compensated employees

• independent 

contractors

• common law

employees

• independent 

contractors

• all non-government

employers

• public education

employers

• 501(c)(3) 

organizations

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

• state and local 

governments

• any 501(c) 

tax-exempt 

organization

SPONSOR/ 

ELIGIBLE ELIGIBLE 

PLAN EMPLOYER PARTICIPANTS 
■ www.irs.gov/ep 

■ Click on RETIREMENT SOURCE FOR PLAN 

SPONSORS/EMPLOYERS, and then access

403(B)/457 PLANS under TYPES OF PLANS.

■ 403(b)/457 Online Resource Guide

provides information on these plans including

IRC and regulations, recent law changes, 

correction program information, FAQs, published guidance, and educational services.

■ Customer Assistance

for technical and procedural answers to your 

retirement plan tax law inquiries. 

■ (877) 829-5500

■ www.irs.gov/ep

Access EP CUSTOMER SERVICES

under RELATED TOPICS.

■ Internal Revenue Service

Tax Exempt and Government Entities 

Customer Account Services

P.O. Box 2508

Cincinnati, OH 45201

403(b) and 457

Information Resources

Publication 4406 (10-04)

Catalog Number 38981E

Department of the Treasury

Internal Revenue Service