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100+ Free TGPC Practice Questions

Pass your NTSA Tax-Exempt and Governmental Plan Consultant exam on the first try — instant access, no signup required.

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Which 403(b) account type is reserved exclusively for church employer plans?

A
B
C
D
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2026 Statistics

Key Facts: TGPC Exam

75

Exam Questions

NTSA TGPC Candidate Handbook

2.5 hrs

Time Limit

NTSA TGPC Candidate Handbook

70%

Passing Score

NTSA TGPC Candidate Handbook

$455

Standalone Exam Fee

NTSA 2026 fee schedule

$24,500

2026 IRC 402(g) Limit

IRS Notice 2025-67

$11,250

2026 Age 60-63 Super Catch-Up

SECURE 2.0 Act

TGPC is a closed-book, proctored, 75-question multiple-choice exam delivered online with a 2.5-hour time limit and a 70% passing score. The standalone exam or retake costs $455; the full NTSA education package with one exam attempt costs $900. NTSA designs the credential for advisors with 5+ years in the retirement industry and 2+ years specifically in 403(b)/457(b) markets, covering 16 topic areas built around 403(b) plans, 457(b)/457(f) plans, church plans, governmental 401(a) plans, contribution limits, distributions, fiduciary rules, and ethics.

Sample TGPC Practice Questions

Try these sample questions to test your TGPC exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which type of employer is NOT eligible to sponsor an IRC 403(b) plan?
A.A for-profit closely held corporation
B.A public school district
C.A 501(c)(3) tax-exempt hospital
D.A church organization under IRC 414(e)
Explanation: IRC 403(b) restricts plan sponsorship to (1) public educational organizations under IRC 170(b)(1)(A)(ii), (2) IRC 501(c)(3) tax-exempt employers, and (3) churches and qualified church-controlled organizations under IRC 414(e). For-profit corporations are never eligible.
2What is the 2026 IRC 402(g) elective deferral limit for 403(b) plans?
A.$24,500
B.$23,500
C.$23,000
D.$22,500
Explanation: For 2026, the IRC 402(g) elective deferral limit increased to $24,500 per IRS Notice 2025-67. This is the basic limit on pre-tax and Roth elective deferrals to 401(k), 403(b), and most 457(b) plans, before any age-based catch-up.
3Under the universal availability rule of IRC 403(b)(12)(A)(ii), which exclusion is permissible?
A.Employees who normally work fewer than 20 hours per week
B.Employees with less than 1 year of service
C.Hourly employees as a class
D.Employees who already participate in a 457(b) plan
Explanation: Universal availability requires that all employees be eligible to make elective deferrals to a 403(b) plan, with only four narrow exclusions: (1) employees normally working <20 hours/week, (2) nonresident aliens with no US-source income, (3) students performing services described in IRC 3121(b)(10), and (4) employees who defer less than $200 annually. All other categorical exclusions are prohibited.
4A 60-year-old employee participating in a 403(b) plan in 2026. What is the maximum combined elective deferral including the SECURE 2.0 super catch-up (assume no 15-year service catch-up)?
A.$35,750
B.$32,500
C.$31,000
D.$24,500
Explanation: For 2026, an employee who is age 60, 61, 62, or 63 may use the SECURE 2.0 super catch-up of $11,250 in lieu of the standard $8,000 age-50 catch-up. Total: $24,500 (402(g)) + $11,250 (super catch-up) = $35,750.
5Which of the following is automatically considered a non-ERISA 403(b) plan without applying the DOL safe harbor?
A.A governmental 403(b) plan sponsored by a public school district
B.A 403(b) plan sponsored by a private 501(c)(3) hospital
C.A 403(b) plan sponsored by a non-profit university
D.A 403(b) plan sponsored by a 501(c)(3) charity with employer matching contributions
Explanation: ERISA Title I specifically excludes governmental plans under ERISA 3(32) and non-electing church plans. Governmental 403(b) plans (public schools, state universities) are automatically non-ERISA. Private 501(c)(3) employer 403(b) plans must satisfy the DOL Field Assistance Bulletin 2007-02 safe harbor (limited employer involvement) to be treated as non-ERISA.
6Under IRC 402(g)(7), the 15-year service catch-up for 403(b) plans is limited to which lifetime maximum?
A.$15,000
B.$3,000
C.$5,000
D.$25,000
Explanation: The 15-year service catch-up applies only to employees with at least 15 full-time-equivalent years of service with the same qualified organization (educational, hospital, home health service, health and welfare agency, church). It is limited to (1) $3,000 per year, (2) $15,000 lifetime, and (3) $5,000 times years of service minus prior-year elective deferrals.
7Which type of 457(b) plan must be held in trust for the exclusive benefit of participants?
A.Governmental 457(b)
B.Top-hat 457(b) for tax-exempt employers
C.457(f) ineligible plans
D.ERISA 403(b) plans
Explanation: IRC 457(g) requires governmental 457(b) plan assets to be held in trust (or custodial account or annuity contract) for the exclusive benefit of participants. Tax-exempt (top-hat) 457(b) plans must remain UNFUNDED — assets are subject to the employer's general creditors — to maintain their deferred-tax status under IRC 457.
8What is the 2026 IRC 415(c) annual additions limit applicable to 403(b) plans?
A.$70,000
B.$69,000
C.$66,000
D.$71,000
Explanation: Per IRS Notice 2025-67, the IRC 415(c) annual additions limit increased to $70,000 for 2026 (or 100% of includible compensation, if lower). This caps total contributions from all sources — elective deferrals, employer contributions, and forfeitures — to a 403(b) annuity contract or custodial account.
9Under IRC 457(b)(3), the special last 3-year catch-up allows a governmental 457(b) participant to defer up to what maximum in 2026?
A.Twice the basic 402(g) limit ($49,000)
B.The basic limit plus $8,000
C.The basic limit plus $11,250
D.Three times the basic limit
Explanation: The last 3-year catch-up under IRC 457(b)(3) lets a 457(b) participant defer up to TWICE the basic 457(b) elective deferral limit in each of the 3 years before normal retirement age, to the extent of unused deferrals in prior years. For 2026: 2 x $24,500 = $49,000 maximum.
10When does income become taxable to the participant under an IRC 457(f) ineligible plan?
A.When the substantial risk of forfeiture lapses (vesting)
B.When the participant takes a distribution
C.When the employer contributes to the plan
D.When the participant separates from service
Explanation: IRC 457(f) plans are 'ineligible' because they do not meet the deferral limits of IRC 457(b). Under IRC 457(f)(1)(A), amounts deferred become taxable to the participant when there is no longer a substantial risk of forfeiture (i.e., at vesting), even if payment is delayed. This is the key difference from 457(b) plans, which are taxed when paid.

About the TGPC Exam

The TGPC (Tax-Exempt and Governmental Plan Consultant) is NTSA's specialty credential for retirement plan advisors working in the 403(b) and 457(b) markets. The exam covers plan options for tax-exempt and governmental employers, 403(b) eligibility and universal availability, employee and employer contributions, distributions and rollovers, contract exchanges and transfers, loans and hardships, plan documents, ERISA status, fiduciary duties, nondiscrimination, 457(b) governmental and top-hat plans, 457(f) ineligible plans, 401(a) governmental plans, church plans, and ethics.

Questions

75 scored questions

Time Limit

2.5 hours (150 minutes)

Passing Score

70%

Exam Fee

$455 (National Tax-Deferred Savings Association (NTSA))

TGPC Exam Content Outline

8%

Plan Options for Tax-Exempt and Governmental Employers

Which employers can sponsor 403(b), 457(b), 401(a), and church plans, and how plan choice depends on employer type (public school, 501(c)(3), state/local government, church)

10%

403(b) Plan Eligibility and Universal Availability

Eligible employers under IRC 403(b), the universal availability rule under IRC 403(b)(12)(A)(ii), permissible exclusions (student employees, employees normally working <20 hours/week, nonresident aliens), and the $200 minimum deferral safe harbor

12%

403(b) Employee and Employer Contributions

IRC 402(g) elective deferral limit ($24,500 for 2026), IRC 415(c) annual additions limit, IRC 402(g)(7) 15-year service catch-up (up to $3,000/year, $15,000 lifetime), age-50 catch-up ($8,000), SECURE 2.0 age 60-63 super catch-up ($11,250)

10%

403(b) Distributions and Rollovers

Distributable events (severance, age 59 1/2, death, disability, hardship), RMDs at applicable age 73/75 under SECURE 2.0, eligible rollover distributions, in-plan Roth conversions, and the IRC 72(t) 10% early withdrawal penalty

8%

Contract Exchanges, Transfers, Loans, and Hardships

Revenue Ruling 90-24, modern contract exchanges under Treas. Reg. 1.403(b)-10, 403(b)(7) custodial accounts vs. 403(b)(9) church accounts, participant loans (IRC 72(p) $50,000/50% limits), safe harbor hardship categories

10%

Plan Document, ERISA Status, Fiduciary Standards

Written plan document requirement (effective 2009), DOL Field Assistance Bulletin 2007-02 safe harbor for non-ERISA 403(b) plans (governmental and church automatically non-ERISA; private 501(c)(3) requires limited employer involvement), ERISA Title I fiduciary duties, Form 5500

10%

Nondiscrimination and Coverage

IRC 401(a)(4) general nondiscrimination, IRC 410(b) minimum coverage, IRC 401(m) ACP test for matching contributions, governmental and non-electing church plan exemptions

15%

457(b) and 457(f) Plans

Governmental 457(b) (trusted, rollable, separate $24,500 limit) vs. top-hat 457(b) for tax-exempts (unfunded, non-rollable, select group only), last 3-year catch-up (up to 2x normal limit), 457(f) substantial risk of forfeiture, taxation at vesting

10%

401(a) Governmental Plans and Church Plans

IRC 414(d) governmental plan definition, pickup contributions under IRC 414(h)(2), IRC 414(e) church plan election under IRC 410(d), 403(b)(9) retirement income accounts for church employers

7%

Ethics and Professional Responsibility

ARA Code of Professional Conduct, conflicts of interest, fee transparency, fiduciary status under DOL retirement security rule, CE and recertification

How to Pass the TGPC Exam

What You Need to Know

  • Passing score: 70%
  • Exam length: 75 questions
  • Time limit: 2.5 hours (150 minutes)
  • Exam fee: $455

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

TGPC Study Tips from Top Performers

1Lock down the 2026 IRS limits ($24,500 402(g); $8,000 age-50; $11,250 age 60-63; $70,000 415(c)) — these change yearly and the exam expects current figures
2Drill the 15-year service catch-up ordering rule: it is applied before the age-50 catch-up, limited to $3,000/year and $15,000 lifetime, and requires 15 years of full-time-equivalent service with the same qualified organization
3Memorize which 403(b) plans are automatically non-ERISA: governmental and church plans always; private 501(c)(3) plans only if the DOL FAB 2007-02 safe harbor is satisfied (limited employer involvement)
4Distinguish governmental 457(b) from top-hat 457(b): governmental must be held in trust and is rollable, top-hat must be unfunded for a select group and is NOT rollable to an IRA
5Understand the 457(f) substantial-risk-of-forfeiture trigger: amounts become taxable when vesting occurs, not when paid

Frequently Asked Questions

What is the format of the NTSA TGPC exam?

TGPC is a closed-book, proctored, online multiple-choice exam with 75 questions and a 2.5-hour time limit. The exam is delivered through an online proctoring system that requires a laptop or desktop with a working webcam and microphone. Candidates must earn at least 70% to pass.

How much does the TGPC exam cost in 2026?

The TGPC standalone exam or retake costs $455. The full NTSA education package, which includes 11 study modules and one exam attempt, costs $900. NTSA membership is generally expected for candidates pursuing the credential.

What topics are tested on the TGPC exam?

The TGPC exam covers 16 topic areas including 403(b) plan eligibility, universal availability, employee and employer contributions, distributions and rollovers, contract exchanges and plan-to-plan transfers, loans and hardships, plan documents, ERISA status, fiduciary standards, nondiscrimination, 457(b) and 457(f) plans, 401(a) governmental plans, religious organization plans, and ethics.

What experience do I need before sitting for the TGPC?

NTSA designs the TGPC credential for candidates with at least 5 years of retirement industry experience and 2 years specifically focused on the 403(b) and 457(b) markets. While these are guidelines rather than hard prerequisites, the exam is calibrated for experienced practitioners.

How is the TGPC different from CPC or QKA?

CPC, QKA, and QPA are broader ASPPA pension credentials that focus on qualified 401(a) plans. TGPC is the specialty NTSA credential for advisors who serve the tax-exempt and governmental markets, where 403(b) and 457(b) plans dominate. The TGPC covers rules that do not apply to corporate 401(k) plans, such as universal availability, the 15-year service catch-up, and 457(f) ineligible plans.

How long should I study for the TGPC?

Most experienced 403(b)/457(b) advisors plan 60 to 100 hours of focused study, spread across 8 to 14 weeks. The largest blocks of study time should go to 457(b)/(f) rules and 403(b) contribution mechanics, since these areas carry the most weight and contain the trickiest interaction rules (15-year service catch-up ordering, last 3-year catch-up, super catch-up).