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Employer sponsored plan (Employer sponsored retirement plan)

Last Updated February 26, 2016


A retirement plan established by an employee for the benefit of it’s employees  and their beneficiaries.

Employer sponsored plans include the following: 

  1. Employer sponsored IRAs
  2. Qualified plans
  3. 403(a) Annuity plans
  4. 403(b) plans
  5. Governmental plans
  6. IRC § 501(c)(18) Trust
  7. SEP IRAs

Thrift savings plans (TSP)s are also included

Referring Cite

Applicable Code section

Additional Helpful Information

  • An employer receives tax and non-tax benefits from sponsoring a retirement plan for its employees
  • The different types of employer sponsored plans are subject to different types of eligibility requirements, tax reporting requirements , nondiscrimination testing and levels of complexity.