403(b)(9) Retirement Income Account (Church Plan)
Retirement income accounts designed for churches.
Retirement — Gov & Nonprofit
About this plan
A 403(b)(9) Retirement Income Account is a specialized retirement plan available exclusively to employees of churches and church-controlled organizations. NBS administers these plans with the unique rules that apply to church plans — including the optional ERISA exemption.
What's Included
For Employers
Church plans operate under unique rules — including optional ERISA exemption and minister housing allowances. NBS understands the distinction and administers your 403(b)(9) accordingly.
For Participants
Your church offers a 403(b)(9) Retirement Income Account — a tax-advantaged plan tailored to church employees. Ordained ministers may also benefit from housing allowance distributions.
IRS Contribution Limits
Annual limits set by the IRS for tax-advantaged retirement contributions.
Elective Deferral Limit
All eligible employees
Age 50+ Catch-Up Contribution
Employees age 50 and older
Available if your plan permits.
Super Catch-Up Contribution
Employees ages 60–63 (SECURE 2.0)
Available if your plan permits.
Maximum Annual Additions
All contributions combined (employer + employee)
15-Year Service Catch-Up
Long-tenured 403(b) employees at eligible organizations
Available if your plan permits. Limited to employees with 15+ years of service at the same qualified employer.
Age 50–59 & 64+
$32,500
Base $24,500 + catch-up $8,000
Ages 60–63 (SECURE 2.0)
$35,750
Base $24,500 + super catch-up $11,250
Combined totals assume your plan permits the applicable catch-up.
Catch-up contributions are plan-optional — your plan document governs which are available. Limits updated annually by the IRS. SECURE 2.0 super catch-up (ages 60–63) continues for 2026. View on IRS.gov →
NBS administers more than 403(b)(9) Retirement Income Account (Church Plan)
Many employers use NBS across multiple benefit types — consolidating administration simplifies vendor management and gives your employees a consistent experience. You may also be interested in these related plans.
