The program will comply with the rules for IRAs set forth in the Internal Revenue Code. The notice provides guidance on the application of eligibility and nondiscrimination rules for LTPTEs in Section 403(b) plans that are subject to ERISA.For guidance on what may cause a 403(b) plan to be subject to ERISA, please consult the Department of Labor's rules. The landscape of retirement plan regulation and ERISA compliance is undergoing significant changes. The regulations provide updated guidance on section 403(b) contracts of public schools and taxexempt organizations described in section 501(c)(3). Form 8955-SSA, the designated successor to Schedule SSA. Retirement plan guides for all Department of Retirement System plans including rules and benefit information for Washington State DRS pension customers. Learn the rules for beneficiaries inheriting 403(b) retirement plans including rollover options, cash-out distributions, and plan maintenance options. The report found that the wide array of nonprofits that sponsor 403(b) plans design their plans to engage participants and promote retirement saving.