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Fundamentally, a 403(b) plan is very similar to a standard 401(k). It is available to organizations in the public education field, some non profit employers, and ministers who are self-employed. Money is placed in a similar way as 401(k), and is taxed in the same way.
Generally speaking, a person may rollover all or part of a distribution from a 403b plan into a traditional IRA or any other eligible retirement plan without having to pay any taxes
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