This booklet and the training program provide a strategy to effect compliance with the Internal Revenue Service (IRS) guidelines where the parties (the employers, the employee, and the Service Provider) agree to take responsibility for the matters over which each has control. This approach minimizes the risk to employers who voluntarily offer tax-sheltered annuity programs to employees and holds each party appropriately accountable for any violations to IRS statues. The guide contains programs and compliance regulations; the compliance booklet, an overview of 403(b) arrangements; the IRS audit program; and other materials concerning compliance, retirement programs, and retirement plans for public school organizations. (DFR)