Most 403(b) plans are funded solely by employees’ salary deferrals. As an employer that offers such a plan you must be aware of your fiduciary responsibilities and also the limits of your involvement. Your plan could be deemed an ERISA plan (with all of the reporting and testing requirements of ERISA) if you try to exercise too much control of a plan or do not offer a reasonable number of investment choices. ADSERV’s Plan Administration Procedures will help you walk this fine line without a misstep.