Forms Click here to request an immediate approval certificate for your transaction.* *Please Note: Submitting paper copies or faxed transmissions of approval requests will result in delayed processing time. If you are looking for your employer's Salary Reduction Agreement, it is located on their Plan Sponsor specific page. You can access the Plan Sponsor pages by selecting the State and then the corresponding Plan Sponsor/Employer from the options list. Click here to go to the State selection page. Employee Online Distribution System Tutorial (PDF) This step-by-step tutorial helps users navigate the Online Distribution System (ODS). ODS helps users obtain an approval certificate for allowable transactions such as distributions, loans, hardships, transfers, etc. IRS Loan Rules - 403(b) and 457(b) The IRS loan rules are explained as they apply to 403(b) and 457(b) participant loans. 403(b) Hardship Disclosure Form Please utilize this form when submitting a 403(b) Hardship request to USOTCS. 457(b) Unforeseen Emergency Disclosure Please utilize this form when submitting a 457(b) Unforeseen Emergency request to USOTCS. 403(b) and 457(b) Plan Comparison This comparison is provided to give a general overview of the similarities and differences between a 403(b) plan and 457(b) plan.