Plan name and answer columns
A line for the name of the plan, then every item has a Plan Reference column and Yes, No and N/A boxes. Each section ends with space to explain any "No" answers.
15417-D
403(b) Plan, Plan Limitation on Contribution and Benefits Worksheet Number 6A – Determination of 403(b) Status
Form 15417-D is titled "403(b) Plan, Plan Limitation on Contribution and Benefits, Worksheet 6A, Determination of 403(b) Status." It is a checklist that walks through the written terms of a 403(b) plan, item by item, against the limits on contributions and benefits.
Each item is a question about the plan document, with a column for the plan reference and boxes for Yes, No or N/A. The form says a "Yes" answer indicates a favorable conclusion is warranted while a "No" answer indicates a problem exists, and that the space on the worksheet is used to explain any "No" answer. It covers four sections: definitions, limits on elective deferrals, limitations on annual additions, and the 401(a)(17) limitation.
The worksheet does not say who completes it and prints no filing address or deadline. It also says its technical principles may be changed by future regulations or guidelines. You can fill out Form 15417-D free in your browser on this page and download the result without an account.
A line for the name of the plan, then every item has a Plan Reference column and Yes, No and N/A boxes. Each section ends with space to explain any "No" answers.
Items a to d: the limitation year, compensation defined as Includible Compensation, the meaning of Year of Service, and the special rule for church employees.
Items a to e: the section 402(g) limit, aggregation with other plans, the age 50 catch-up, the special section 403(b) catch-up and the order in which the two catch-ups apply.
Items a to g: the annual additions definition and limit, excess annual additions held in a separate account, former employees, disabled participants and the rule when a participant controls an employer.
One item on the limit on compensation taken into account in determining contributions, with notes on churches, QCCOs and elective deferrals.
Enter the name of the plan at the top. The form says all items are completed unless the contrary is specifically provided.
For each question, enter where the plan document addresses it in the Plan Reference column and check Yes, No or N/A.
If the plan does not offer elective deferrals, skip to Section III. Item II(d) also says to skip the rest of the section when the special 403(b) catch-up does not apply.
Item III(b) asks about the lesser of $61,000 (for 2022), as adjusted for cost-of-living, or 100 percent of Includible Compensation. Item IV(a) asks about the $305,000 (for 2022) compensation limit, as adjusted.
Use the space at the end of each section to explain any "No" answer, which the form says indicates a problem exists.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The worksheet prints no filing address, deadline or instructions about where it goes. Its footer gives the catalog number 94032O.
The form says a "Yes" answer indicates a favorable conclusion is warranted while a "No" answer indicates a problem exists.
The dollar limits on the form are shown for 2022, as adjusted for cost-of-living. The form also says its technical principles may be changed by future regulations or guidelines.
Item I(b) says to see WS 5B for contributions to former employees. The IRS listing titles Form 15417-C as Worksheet 5B.
15417-C
104 fields, 3 pages
15417-G
88 fields, 2 pages
15417
81 fields, 2 pages
15417-A
26 fields, 1 page
15417-B
133 fields, 3 pages
15417-E
20 fields, 1 page
The worksheet does not name who fills it out. It reviews the terms of a 403(b) plan, and several items apply only to certain plans or employers.
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The form says a "No" answer indicates a problem exists, and each section has space to explain any "No" answer.
The form says all items are to be completed unless the contrary is specifically provided, such as the skip notes in Section II.
$61,000 (for 2022) for annual additions and $305,000 (for 2022) for compensation under section 401(a)(17), each as adjusted for cost-of-living.
The form notes that this requirement does not apply to churches and QCCOs, and does not apply to elective deferrals.
The worksheet does not say. It prints no filing address, deadline or separate instructions.