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Participation Eligibility & Contribution Limits (Central Kitsap School District)




2019 403(b) TSA and 457(b) DCP Announcement for CKSD


Supplemental Retirement Saving Opportunities

Central Kitsap School District (CKSD) offers two excellent voluntary programs through which you may contribute a portion of your current income into supplemental retirement savings accounts. The CKSD supplemental retirement savings programs are offered under Sections 403(b) and 457(b) of the Internal Revenue Code, and are called the Tax-Sheltered Annuity Plan (TSA Plan) and the Deferred Compensation Plan (DCP), respectively. CKSD has contracted with Carruth Compliance Consulting (“CCC”) to act as the independent Third Party Administrator (TPA) for the TSA Plan.

All part-time and full-time employees are eligible to contribute.

You may begin making elective deferrals, change deferral amounts, change vendors, and/or discontinue deferrals in the TSA Plan and/or the DCP at any time, subject to payroll deadlines and DCP requirements that deferral agreements must be submitted before the month deferrals are to begin. You may begin participating in the TSA Plan by establishing an investment account with an authorized vendor and then completing and submitting a salary reduction agreement via signed hard copy.

In addition to traditional pre-tax 403(b) supplemental retirement savings opportunities, the CKSD plan offers after-tax Roth 403(b) retirement savings opportunities. Roth contributions and attributable earnings must be maintained in separate designated Roth accounts.

403(b) TSA Contribution Limits for 2019

  • The basic elective deferral limit for 2019 is the lesser of $19,000.00 or 100% of your compensation.

  • If your 50th birth date occurs on or before December 31, 2019, you are eligible to defer an additional $6,000.00, for a total of $25,000.00, provided your compensation is large enough to allow the extra deferral.

If you will have at least 15 years of full-time equivalent service with CKSD by December 31, 2019, then you may be eligible to contribute up to an additional $3,000 during 2019, for totals of $22,000.00 or $28,000.00 depending on your age. If you are planning to utilize this catch-up feature, please contact CCC to confirm your maximum allowable contributions for 2019.

457(b) DCP Contribution Limits for 2019

  • The basic elective deferral limit for 2019 is the lesser of $19,000.00 or 100% of your compensation.

  • If your 50th birth date occurs on or before December 31, 2019, you are eligible to defer an additional $6,000.00, for a total of $25,000.00, provided your compensation is large enough to allow the extra deferral.

If 2019 is one of the last three years preceding the calendar year of your normal retirement age, you may be eligible to contribute up to $38,000.00 (twice the $19,000.00 basic limit).

Participant Responsibilities

Participants are responsible for monitoring account activity regularly for accuracy (e.g., deposits of your contributions), updating contact and beneficiary information. If you believe that a problem may exist, please contact CCC (see contact information below) or your employer.

Limits described above apply to your total contributions to all 403(b) Plans in which you participate during a given year. If you have more than 50% control of a corporation, partnership, and/or sole proprietorship, then the above limit is based on contributions made to this Plan as well as contributions made to any 403(b) or qualified plans maintained by the businesses you control. If you control another business that maintains a plan in which you participate, then you are responsible for providing CCC or your employer with information necessary to apply the annual contribution limits.

Please Note: In order to pay for CCC’s services, each 403(b) contributor is charged a small amount each month through a payroll deduction for each vendor receiving contributions.

Enrollment and Plan Information Available Online

Comprehensive 403(b) TSA Plan information is available on CCC’s website (www.ncompliance.com), including enrollment steps, a salary reduction agreement form (to start, change, or stop contributions), educational materials, vendor and transaction information. Although not under contract for administration of the CKSD 457(b) DCP, CCC is happy to respond to questions about this program.

Contact CCC with any questions at 503-968-8961 or Toll-Free at 877-222-3090 or submit questions via the “Contact Us” page on www.ncompliance.com.

Click here for rendered version of 2019 Eligibility & Limits Announcement for CKSD


2018 403(b) TSA and 457(b) DCP Announcement for CKSD


Supplemental Retirement Saving Opportunities

Central Kitsap School District (CKSD) offers two excellent programs through which you may contribute a portion of your current income into supplemental retirement savings accounts. The CKSD supplemental retirement savings programs are offered under Sections 403(b) and 457(b) of the Internal Revenue Code, and are called the Tax-Sheltered Annuity Plan (TSA Plan) and the Deferred Compensation Plan (DCP), respectively. CKSD has adopted the services of Carruth Compliance Consulting, Inc. (CCC), an independent third party administrator, to provide compliance and administration services for the 403(b) TSA Plan. Please Note: CCC is not involved in administration of the CKSD 457(b) DCP.

Please Note: In 2008 CKSD adopted the services of Carruth Compliance Consulting, Inc. (CCC), an independent Third Party Administrator (TPA), to provide compliance and administration services for the district’s 403(b) TSA Plan. In order to pay for CCC’s services, each 403(b) contributor is charged a small amount each month through a payroll deduction. If a participant contributes to more than one vendor in a given month, the fee is charged for each vendor.

All part-time and full-time employees are eligible to contribute.

You may begin making elective deferrals in the TSA Plan and/or the DCP at any time by establishing an investment account with an authorized vendor and then completing and submitting a salary reduction agreement via signed hard copy.

In addition to traditional pre-tax 403(b) supplemental retirement savings opportunities, the CKSD plan offers after-tax Roth 403(b) retirement savings opportunities. Roth contributions and attributable earnings must be maintained in separate designated Roth accounts.

403(b) TSA Contribution Limits for 2018

The basic elective deferral limit for 2018 is the lesser of $18,500.00 or 100% of your compensation.

If your 50th birth date occurs on or before December 31, 2018, you are eligible to defer an additional $6,000.00, provided your compensation is large enough to allow the extra deferral.

Finally, if you will have at least 15 years of full-time equivalent service with CKSD by December 31, 2018, then you may be eligible to contribute up to an additional $3,000 during 2018. If you are planning to make contributions to utilize this catch-up feature, please contact CCC to confirm your maximum allowable contributions for 2018.

457(b) DCP Contribution Limits for 2018

The basic elective deferral limit for 2018 is the lesser of $18,500.00 or 100% of your compensation.

If your 50th birth date occurs on or before December 31, 2018, you are eligible to defer an additional $6,000.00, provided your compensation is large enough to allow the extra deferral.

If 2018 is one of the last three years preceding the calendar year of your chosen normal retirement age, you may be eligible to contribute up to twice the $18,500.00 basic limit to the DCP. If you are planning to make contributions to utilize this catch-up feature please contact CCC to confirm your maximum allowable contributions for 2018.

Plan Information Is Available on the Web

Comprehensive information about the CKSD TSA and DCP Plans is available on the web at www.ncompliance.com, including enrollment procedures, a salary reduction agreement form, vendor information, transaction information, and educational materials. If you are starting contributions to a new vendor, you must provide documentation that you have established an account with the vendor. Subject to payroll deadlines, you may change vendors and/or increase, decrease, or stop contributions at any time by submitting new salary reduction agreements. Educational information is available on the CCC website to make it easy for you to learn more about supplemental retirement savings plans and retirement readiness. We encourage you to explore this information at www.ncompliance.com/education.aspx.

Participant Responsibilities

When contributing to an employer-sponsored supplemental retirement savings plan, it is important that you monitor your account activity regularly for accuracy (e.g., deposits of your contributions) and make sure your contact information and beneficiary information are up-to-date. If you believe that a problem may exist, please contact the Third Party Administrator (see contact information below) or your employer immediately.

Additional Information Is Available from Third Party Administrator

CKSD has adopted the services of Carruth Compliance Consulting, Inc. (CCC), an independent third party administrator, to provide compliance and administration services for the 403(b) TSA Plan. For questions regarding your Employer’s TSA Plan, please contact CCC at:

Carruth Compliance Consulting, Inc.
11515 SW Durham Road, Suite E-10
Tigard, OR 97224
Phone: 503-968-8961
Toll-Free: 877-222-3090