what types of employers can establish a 403 b plan 
public educational institutions or 501 c 3 tax exempt organizations are the only types of employers that may establish a 403 b plan 9the bottom linethe 403 b is offered by public schools and other tax exempt organizations to many of their employees it works just like a 401 k plan supported by corporations and may include matching contributions the irs establishes annual contributions to 403 b tax sheltered annuity plans 