FAQs on the 403(b) Final Regulations

The new 403(b) regulations may impact different types of organizations in a different manner. To provide as specific information as possible to each of our plan sponsors, GuideStone has divided our Frequently Asked Questions into four categories.

Please select the link that best applies to your situation.

  • Are you a church or association affiliated with the Southern Baptist Convention or a Baptist state convention?
  • Are you an evangelical church not affiliated with the Southern Baptist Convention or a Baptist state convention?
  • Are you a Non-Qualified Church-Controlled Organization (NQCCO) — an organization that typically receives more than 25% of its financial support/income from outside a church or denomination (e.g., a university, hospital, retirement home or children’s home)?
  • Are you a Qualified Church-Controlled Organization (QCCO) — an organization that receives most (more than 75%) of its financial support/income from a church or denomination (e.g., a church camp, seminary, school or foundation).

If you are unsure of your status, please contact us.

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