First, it was K-12. Now, it's higher education. It's the IRS's next featured project. In fact, the IRS web page refers to it as that:

Employee Plans Compliance Unit (EPCU) - Featured Project - 403(b) Universal Availability Higher Education

As part of a a larger compliance initiative, the IRS is now zeroing in on the 403(b) plans that colleges and universities sponsor. Plan fiduciaries must take note.

Over 300 large, small, public, and private higher education institutions will receive a 21-item questionnaire from the IRS. Make sure to respond.