What are the main differences between 403(B) erisa and 403(B) non-erisa?

Hmm, whole books have been written about this one! Can we narrow it down a little? For example, are you talking about plans which are non-ERISA because the employer is not subject to ERISA (primarily government or church plans), or plans which are non-ERISA because of the structure of the plan itself (plans to which the only contributions are salary reduction contributions, and which meet certain other requirements set forth in Department of Labor regulations)? Are you asking about differences in how they operate, or what employer options with respect to them are, or in what protections are provided to participants?

I am very interested in the differences in how they operate? Also, can the plans be transferred in a 403(B) 7 account?