457(b) Plan Contribution Limits
|Tax Year||Basic Salary Deferral Limit for All Employees||Annual Limit if You Qualify for the Age 50+ Catch-Up|
403(b) Plan Contribution Limits
Code Section 402(g) – Elective Deferrals
|Tax Year||Basic Salary Deferral Limit for All Employees||Annual Limit if You Qualify for the Full Amount of the Lifetime Catch-Up (15 Years of Service). Total Lifetime Catch-Up Max of $15,000||Annual Limit if You Qualify for the Age 50+ Catch-Up||Maximum Annual Contribution if You Qualify for Both the Age 50+ and Lifetime Catch-Ups|
Code Section 415(c) – The total of all contributions to a 403(b) account made on behalf of a participant cannot exceed 100% of compensation up to $53,000 in 2016 and $54,000 in 2017. This includes elective deferrals (pre-tax and after-tax), employer contributions (matches and non-electives), and forfeitures.