A document that provides information for individuals with 403(b) retirement plan. Published by the Internal Revenue Service (IRS), it indicates who can contribute to a 403(b) plan, maximum contribution during the year, figure out excess contributions, and understand basic rules on rollovers and distributions. Contributions given to a 403(b) plan are reported in an employee’s W-2 by the employer. However, it does not outline distributions from 403(b) accounts and rollovers. More specific details on rollovers are seen in IRS Publication 590 while information about distribution is in IRS Publication 575.