What are the main differences between a 403b & a 401A? I work mainly with 403(B)& 457 plan. Is it mainly for employer paid accounts for highly compensated employees? I work in a school district & need to establish one for our Superintendent.

A 401(a) plan is typically for all employees, or all employees who are within a particular category (e.g., all teachers in a school). However, because state and local government plans are exempted from most nondiscrimination requirements by Code section 401(a)(5)(G), it is possible to have a 401(a) plan which covers only a single employee such as the superintendent. You can click here for a list of requirements which apply to governmental 401(a) plans.