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Introduction

SECTION 9. ADDITIONAL

Internal Revenue Bulletin 2013-18 · 2026-10-03 edition · updated 2026-10-04 · United States

PROVISIONS REQUIRED IN EVERY § 403(b) PROTOTYPE PLAN

.01 Under § 1.415(f)–1(a)(3), all § 403(b) annuity contracts purchased by an employer for a participant are treated as one § 403(b) annuity contract for purposes of § 415. Section 1.415(f)–1(f)(2) contains a special rule providing that, if a participant on whose behalf a § 403(b) annuity contract is purchased is in control of any employer for a limitation year, the § 403(b) annuity contract is aggregated with all other defined contribution plans maintained by that employer. For these purposes, a custodial account and a retirement income account are treated as a § 403(b) annuity contract. Every § 403(b) prototype plan must include plan language reflecting these rules. In particular, the plan language must coordinate the application of the § 415 limits

April 29, 2013 995 2013–18 I.R.B.

and the present value must be based on reasonable actuarial assumptions that are either set forth in the plan or incorporated by reference into the plan.

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▸Contents — Internal Revenue Bulletin 2013-18
Internal Revenue Bulletin 2013-18

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