A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)( IRS (.gov)
The sets "Best Practices" for data elements and file layouts used to share information between 403(b) plan employers and vendors. IRC 403(b) tax-sheltered annuity plans - IRS 403K.txt
Just as a 401(k) is named after Section 401(k) of the Internal Revenue Code, a 403(b) is named after Section 403(b). A file named "403K.txt" might be a text-only summary of plan details, contribution limits ($24,500 in 2026), or catch-up provisions. 2. Industry Data Sharing Standards A 403(b) plan (also called a tax-sheltered annuity