457 deferral limit question

[Guest Lou]

Under the terms of the plan, a participant reached Normal Retirement Age in 1997, a year in which he was eligible to participate but waived participation. The plan was frozen for the years 1999 through 2002 and restarted effective 1-1-2003. In 2003, he elected to participate in the 457 plan. What is the maximum he can contribute for 2004? Which years are used to determine the 3-year limit? 1994-1996? or 1997,1998,2003?

[Guest Lou]

Never mind...I figured it out.