15417-A

403(b) Plan Minimum Vesting Standards Worksheet 2B – Determination of 403(b) Status

Agency
IRS
Revision
4-2023
Fillable fields
26
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 15417-A online
Page 1 of form 15417-A

Form 15417-A: 403(b) Plan Minimum Vesting Standards Worksheet 2B

Form 15417-A (4-2023) is a one-page IRS worksheet titled 403(b) Plan Minimum Vesting Standards. Its title also calls it Worksheet 2B, Determination of 403(b) Status. It has a single section, Vesting, with six questions about how a named 403(b) plan vests employer and employee contributions. Each question has a Plan Reference column and Yes, No and N/A boxes.

The instructions printed at the top of the page say "All items must be completed." They explain that a "Yes" answer generally indicates a favorable conclusion is warranted, while a "No" answer indicates a problem exists, unless otherwise indicated, and the worksheet has space to explain any "No" answer. The form also notes that its technical principles may be changed by future regulations or guidelines.

The worksheet does not say who fills it out or where it goes, and no separate instructions are linked to it. You can fill it out free in your browser on this page and download the result without an account.

What's on Form 15417-A

Name of plan

A box at the top of the page for the name of the 403(b) plan the worksheet covers.

Item a: full and immediate vesting

Whether all employer and employee contributions are fully and immediately vested, with the note to stop there if the answer is yes.

Item b: vesting schedule

Whether employee contributions are fully vested while employer contributions follow a schedule, and whether the plan sets out in a definitely determinable manner how employees accumulate vesting service.

Item c: nondiscrimination

Whether the vesting schedule for employer contributions is nondiscriminatory, with a cross-reference to Worksheet 5B.

Items d, e and f

Separate bookkeeping for vested and nonvested amounts, full vesting on plan termination, and vesting credit for an individual who dies while performing qualified military service.

Explanation space

The section ends with a space headed Explain any "No" answers in this section.

How to fill out Form 15417-A

  1. 1

    Name of plan

    Enter the name of the 403(b) plan in the box at the top of the page.

  2. 2

    Answer item a first

    Check Yes, No or N/A for whether all contributions are fully and immediately vested. The note says that if the answer is yes, the remainder of the worksheet is not completed.

  3. 3

    Items b to f

    When item a is "no", answer items b through f on the employer vesting schedule, nondiscrimination, bookkeeping, plan termination and qualified military service.

  4. 4

    Plan Reference column

    Each row has a Plan Reference column next to the Yes, No and N/A boxes. The form gives no further directions for it.

  5. 5

    Explain any No answers

    Use the space at the bottom of the section for each "No" answer, as the instructions at the top of the page ask.

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Where it goes and related worksheets

No address or deadline

The worksheet prints no mailing address, filing method, recipient or deadline, and it has no signature line.

No separate instructions

No IRS About page or instructions are linked to it. The directions are the paragraph at the top of the page and the note under item a.

Edition

The page footer prints Form 15417-A (4-2023), Catalog Number 94029R, Department of the Treasury, Internal Revenue Service.

Part of a series

The title calls it Worksheet 2B in the Determination of 403(b) Status series. The IRS listing titles Form 15417 as Worksheet 1A and Form 15417-C as Worksheet 5B.

Related forms

Who completes Form 15417-A?

  • Not stated on the form

    No line names a preparer, a reviewer or a recipient, and there is no signature line. The only entry at the top is the name of the plan.

  • Plans with full and immediate vesting

    Item a asks whether all contributions, both employer and employee, are fully and immediately vested. The note under it says that if the answer is yes, the remainder of the worksheet is not completed.

  • Plans with an employer vesting schedule

    Item b covers a plan that fully vests employee contributions, including elective deferrals, Roth and after-tax contributions, but gives employer contributions a vesting schedule.

  • Nondiscrimination goes to Worksheet 5B

    Item c asks whether the vesting schedule for employer contributions is nondiscriminatory and says to see Worksheet 5B. The IRS listing titles Form 15417-C as Worksheet 5B.

The worksheet does not name who completes it or who receives it. Every question asks what a 403(b) plan's terms provide, not about a person's own taxes.

Official sources and the blank

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Questions about Form 15417-A

Who fills out Form 15417-A?

The worksheet does not say. It asks about the vesting provisions of a named 403(b) plan and has no preparer, signature or recipient lines.

What if all contributions are fully vested?

The note under item a says that if all employer and employee contributions are fully and immediately vested, the remainder of the worksheet is not completed.

What does a No answer mean on this worksheet?

The form says a "Yes" answer generally indicates a favorable conclusion is warranted, while a "No" answer indicates a problem exists, unless otherwise indicated. Each "No" is explained in the space provided.

Where is nondiscrimination covered?

Item c asks whether the vesting schedule for employer contributions is nondiscriminatory and says to see Worksheet 5B, which the IRS listing titles as Form 15417-C.

Does it cover qualified military service?

Yes. Item f asks whether the plan gives vesting credit for the period of qualified military service when an individual dies while performing that service.

Are there separate instructions for Form 15417-A?

No separate instructions are linked to it. The directions are the paragraph at the top of the page and the note under item a.