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403(b) Plan & 457(b) Plan Voluntary Employee Contributions

All JCCC employees eligible to participate in and may choose to make either voluntary pre-tax and/or voluntary Roth after-tax, fixed dollar, contributions to either the Johnson County Community College 403(b) Plan and/or the Johnson County Community College 457(b) Tax Deferred Retirement Plan (collectively "the Plans"). There are separate maximum annual limits set forth by the Internal Revenue Service (IRS) for the Plans, which are described below.

IRS-established annual contribution limits for the 403(b) Plan (combined total of pre-tax and
Roth after-tax contributions to the 403(b) Plan):

  • 2022 calendar year contribution limit of $20,500
  • 2022 calendar year additional "catch-up" contribution limit of $6,500, for participants age
    50 and older

IRS-established annual contribution limits for the 457(b) Plan (combined total of pre-tax and
Roth after-tax contributions to the 457(b) Plan):

  • 2022 calendar year contribution limit of $20,500
  • 2022 calendar year additional "catch-up" contribution limit of $6,500, for participants age
    50 and older

NOTE: The amount of employer contributions made to the 403(b) Plan, if any, does not impact
your ability to contribute the maximum annual contribution amounts shown above.
At any time during the year you may start, stop, or make changes to your contribution elections
in the Plans.