Plan Documents

403(b) and 457(b) Plan documents consist of all the individual documents that collectively make up your written Plan.

Your Plan Document must maintain compliance with Internal Revenue Code Section 403(b) and/or Code Section 457(b) and other related regulations and guidance to avoid possible penalties or plan disqualification. 

The Plan document describes the available features of the Plan and must include:

  • Eligibility rules
  • Plan benefits
  • Contribution and Distribution rules and limitations
  • Operational guidelines 
  • Fiduciary responsibility  

The Plan document may include, but is not limited to:

  • Specimen or prototype Plan document
  • Adoption agreement
  • Loan policy, hardship policy (if a 403(b) Plan), and unforeseeable emergency policy (if a 457(b) Plan)
  • Investment contracts and/or mutual fund options
  • Other participant communication


Administered and Marketed by American Fidelity Assurance Company, dba AFPlanServ®

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