Need 403(b) elective deferral limits from 1973 to 1994

[Guest Patricia Denny]

Does anyone happen to have the 403(b) elective deferral limits since 1973? Basically, this is what I've put together so far:

2003 - $12,000

2002 - $11,000

2001 - $10,500

2000 - $10,500

1999 - $10,000

1998 - $10,000

1997 - $ 9,500

1996 - $ 9,500

1995 - $ 9,240 (? - not real certain of this one)

1994-1973 - ?

Can anyone help?

[Guest Yanikoski]

40(b) plans have always had a special exception to the elective deferral limits that applied to other plans, giving them a floor of $9,500. For as long as there has been a limit, therefore, it has been $9,500 for 403(b) plans, until the base 402(g) limit inflated beyond that point, in 1998. The numbers you have from 1998 forward are correct.

[mbozek]

the $9500 limit was effective beginning 1987. Prior to 1987 the limit on elective deferrals was governed by the MEA which generally limited contributions to the lesser of 20% of net compensation or the 415© limit ($30,000).

[Guest Patricia Denny]

Thank you