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403(b) plan resource center

Jul 16, 2026 · 1 min read

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403(b) Plans Primer
The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of the nature and characteristics of 403(b) plans, a discussion of recent regulatory developments, and information about other helpful resources.

Questions about the Form 5500 filing and audit requirements for section 403(b) retirement plans

  • Questions concerning individual plans facing specific transition issues should be directed to EBSA's Office of the Chief Accountant at 202-693-8360.

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