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403(b) Rules May Suggest Value as Universal Platform of the Future
Business of Benefits 
Jan. 31, 2017
"One of the most unusual differences ... between 403(b) plans and 401(k) plans is the striking fact that the 415 limit is an individual limit, not a plan level limit. The reason: 403(b) plans are still fundamentally designed around an individual. It is this sort of design which also should suggest it as a potential design of choice for the future: with the focus growing on individual portability of the retirement benefit, it's easy to forget that these individual contracts were portable between plans."
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