15 yr of service catch up in 403(b)

[Guest lskin]

Can anyone tell me when the 15 yr os service catch up was allowed in 403(b)s?

[Michael Devault]

This provision was added to the Internal Revenue Code by P.L. 99-514 (the Tax Reform Act of 1986) for years beginning after December 31, 1986.

I hope this helps.

[Guest lskin]

Thanks so much