403(b) plans
E181957
403(b) plans are tax-advantaged retirement savings accounts primarily offered to employees of public schools, certain nonprofits, and some religious organizations in the United States.
All labels observed (1)
| Label | Occurrences |
|---|---|
| 403(b) plans canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1606034 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: 403(b) plans Context triple: [Pension Protection Act of 2006, regulates, 403(b) plans]
-
A.
ERISA
ERISA is a U.S. federal law that sets minimum standards and protections for most voluntarily established retirement and health benefit plans in private industry.
-
B.
HSA
HSA is a common abbreviation for the Homeland Security Act of 2002, the U.S. law that created the Department of Homeland Security and reorganized federal efforts related to national security and terrorism.
-
C.
NISA
NISA is a professional third-division soccer league in the United States that operates independently of Major League Soccer and the USL system.
-
D.
Old-Age Reserve Account
The Old-Age Reserve Account was a federal trust fund established to accumulate and manage payroll tax revenues used to finance retirement benefits under the early U.S. Social Security system.
-
E.
Pension and Fiduciary Service
Pension and Fiduciary Service is a division of the U.S. Department of Veterans Affairs that oversees pension benefits and fiduciary programs for veterans, their families, and other eligible beneficiaries.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: 403(b) plans Target entity description: 403(b) plans are tax-advantaged retirement savings accounts primarily offered to employees of public schools, certain nonprofits, and some religious organizations in the United States.
-
A.
ERISA
ERISA is a U.S. federal law that sets minimum standards and protections for most voluntarily established retirement and health benefit plans in private industry.
-
B.
HSA
HSA is a common abbreviation for the Homeland Security Act of 2002, the U.S. law that created the Department of Homeland Security and reorganized federal efforts related to national security and terrorism.
-
C.
NISA
NISA is a professional third-division soccer league in the United States that operates independently of Major League Soccer and the USL system.
-
D.
Old-Age Reserve Account
The Old-Age Reserve Account was a federal trust fund established to accumulate and manage payroll tax revenues used to finance retirement benefits under the early U.S. Social Security system.
-
E.
Pension and Fiduciary Service
Pension and Fiduciary Service is a division of the U.S. Department of Veterans Affairs that oversees pension benefits and fiduciary programs for veterans, their families, and other eligible beneficiaries.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
defined contribution plan
ⓘ
retirement savings plan ⓘ tax-advantaged account ⓘ |
| administeredBy | plan sponsor ⓘ |
| allows |
employee elective deferrals
ⓘ
employer contributions ⓘ |
| alsoKnownAs |
TSA plan
ⓘ
tax-deferred annuity plan ⓘ tax-sheltered annuity plan ⓘ |
| catchUpProvision |
15-year service catch-up contributions
ⓘ
age 50 catch-up contributions ⓘ |
| contributionLimitBasis | Internal Revenue Code Section 402(g) ⓘ |
| contributionType |
Roth after-tax contributions
ⓘ
pre-tax contributions ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| differsFrom | 401(k) plan sponsor eligibility ⓘ |
| earlyWithdrawalPenaltyAge | 59½ ⓘ |
| eligibleInvestments |
annuity contracts
ⓘ
mutual funds ⓘ |
| employerContributionLimitBasis |
Internal Revenue Code Section 415(c)
ⓘ
linked to:
Internal Revenue Code
|
| governedBy |
Internal Revenue Code Section 403(b)
ⓘ
linked to:
Internal Revenue Code
|
| hardshipFeature | may allow hardship withdrawals ⓘ |
| historicallyInvestedIn |
fixed annuities
ⓘ
variable annuities ⓘ |
| loanFeature | may allow participant loans ⓘ |
| mayBeSubjectTo | Employee Retirement Income Security Act ⓘ |
| offeredTo |
employees of 501(c)(3) nonprofits
ⓘ
employees of certain religious organizations ⓘ public school employees ⓘ |
| participantControl | employee-directed investment choices ⓘ |
| planSponsorType |
charitable organizations
ⓘ
church-related organizations ⓘ churches ⓘ colleges and universities ⓘ public school districts ⓘ |
| primaryPurpose | retirement savings ⓘ |
| regulator | Internal Revenue Service ⓘ |
| rmdStartAge | 73 ⓘ |
| rolloverFrom |
401(k) plan
ⓘ
traditional IRA ⓘ |
| rolloverTo |
401(k) plan
ⓘ
traditional IRA ⓘ |
| rothWithdrawalTreatment | tax-free qualified distributions ⓘ |
| similarTo | 401(k) plan ⓘ |
| subjectTo |
annual contribution limits
ⓘ
early withdrawal penalties ⓘ required minimum distributions ⓘ |
| taxTreatment | tax-deferred growth ⓘ |
| withdrawalTaxation | ordinary income tax on pre-tax withdrawals ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: 403(b) plans Description of subject: 403(b) plans are tax-advantaged retirement savings accounts primarily offered to employees of public schools, certain nonprofits, and some religious organizations in the United States.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.