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The 403(b) or 457(b) Plan document generally designates the approved providers of the Plan. Approved providers are those investment companies to which the employer has decided to permit Plan contributions.

Employer responsibilities include, but are not limited to:

  • Requiring the provider to enter into an information sharing agreement with the Plan
  • Maintaining a list of approved providers (in the plan document for 403(b) Plans)
  • Distributing provider listing to all eligible employees upon request (at least annually, usually with Universal Availability notification for 403(b) Plans)