receives more than 25 percent of its support from governmental sources, receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities which are not unrelated trades or businesses, or both
Sponsored by a Church Organization – church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches
Not subject to reporting, disclosure, vesting and funding requirements of ERISA
Universal Availability requirements for Non-QCCO 403(b) plans
Non-Discrimination Testing required for non-QCCO based on plan provision
Non-ERISA
Employee Deferrals Only
Limited Employer Involvement
Not subject to reporting and disclose requirements of ERISA
Has Universal Availability requirement
Must comply with 402(g) Limi
ERISA
Employee Deferrals Only
Limited Employer Involvement
Not subject to reporting and disclose requirements of ERISA
