“403(b) Plan” is a Deferred Compensation plan for the Employees of certain types of Employers (e.g., IRC 501(c)(3) non-profit organizations, public school systems, public charter schools, public universities and colleges, and specified hospitals and religious organizations), which offers pre-tax and optional post-tax retirement savings. Those Employees who elect to participate in a 403(b) Plan make contributions to annuity contracts or custodial accounts that invest in Mutual Funds. The reference to “403(b)” relates to IRC Section 403(b), which contains the requirements for 403(b) Plans.