For guidance on what may cause a 403(b) plan to be subject to ERISA, please consult the Department of Labor's rules. IRS Notice 202473 provides guidance on the eligibility rules for longterm, parttime (LTPT) employees in ERISAcovered 403(b) plans under the SECURE 2.0 Act.The chief advantage of avoiding ERISA is that the employer need not comply with ERISA's reporting and disclosure requirements. All 403(b) plans are subject to Title I of ERISA unless an exemption applies. The IRS recently released Revenue Ruling 20117 (the "Ruling") to clarify the requirements for employers terminating 403(b) plans. 403(b) plans typically offer protections from creditors, but not all of them are ERISAqualified. This report examines Employee Benefit Plan Auditing and Financial Reporting Models. As J4 says, the only "nondiscrimination" type rule that applies to a governmental 403(b) plan is the universal availability rule. The annual report of employee welfare and pension plans may be filed with the Department of Labor (DOL) in compliance with Section 103 of ERISA.