Retirement — Gov & Nonprofit
About this plan
NBS administers non-ERISA 403(b) plans for public schools and governmental tax-exempt employers. We handle plan design, universal availability compliance, and coordination with multiple investment providers — so your team can stay focused on the mission.
What's Included
For Employers
Non-ERISA 403(b) plans have unique rules around universal availability and provider coordination. NBS specializes in this space and keeps your plan compliant without the overhead of ERISA.
For Participants
Your organization offers a non-ERISA 403(b) — a tax-advantaged retirement account built specifically for people in education and public service. NBS makes sure it's running right.
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 Non-ERISA 403(b) Plans
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.
