2025 403(b) and 457(b) Announcement for Clackamas ESD
Supplemental Retirement Saving Opportunities
Clackamas ESD offers two excellent voluntary programs through which you may elect to contribute a portion of income into supplemental retirement savings accounts: the 403(b) and 457(b) Plans.
Clackamas ESD has contracted with Carruth Compliance Consulting (“CCC”), a Third Party Administrator (TPA), to provide information and support for the 403(b) and 457(b) Plans.
All part-time and full-time employees are eligible to contribute.
You may begin, change, and/or cancel contributions in the 403(b) Plan and/or the 457(b) Plan at any time, subject to payroll deadlines. You may begin contributions in the 403(b) Plan by following the ‘403(b) Enrollment Procedures’ on the CCC website.
In addition to traditional pre-tax 403(b) and 457(b) contributions, Clackamas ESD offers after-tax Roth 403(b) and 457(b) contributions.
403(b) Contribution* Limits for 2025
- $23,500.00 Applies to employees under age 50 at the end of 2025
- $31,000.00 Applies to employees age 50-59 or over 63 by end of 2025
- $34,750.00 Applies to employees age 60-63 by end of 2025
- 403(b) Special 15 Years of Service Catch-up: Up to an additional $3,000**
457(b) Contribution* Limits for 2025
- $23,500.00 Applies to employees under age 50 at the end of 2025
- $31,000.00 Applies to employees age 50-59 or over 63 by end of 2025
- $34,750.00 Applies to employees age 60-63 on by end of 2025
Note: We currently understand that WA DCP will not be using the age 60-63 Catch-up in 2025.
- 457(b) Special 3 Year Catch-up: If 2025 is one of the last three years preceding the calendar year of your normal retirement age, you may be eligible** to contribute up to $47,000.00 (twice the basic limit)
*Note: Contributions to the plans above cannot exceed employees’ total compensation.
**Please contact CCC to verify eligibility and limits available under Special Catch-ups.
The ’Age-Related Catch-up Limits’ above apply for the first time in 2025 as a result of the SECURE 2.0 Act. A new ’Catch-up Contributions Must Be Roth for Highly Compensated Participants’ requirement becomes effective in 2026. Additional information about SECURE 2.0 requirements is available at www.ncompliance.com/secure2info.aspx.
Participant Responsibilities
- Participants are responsible for monitoring account activity regularly for accuracy (e.g., deposits of your contributions), updating contact and beneficiary information.
- Contribution limits are specific to you, the taxpayer. If you participate in another organization’s retirement plan in addition to participating in the Clackamas ESD Plan, please note:
- 403(b) Elective Deferral Limits described above apply to your total deferrals to all 403(b), 401(k), SIMPLE, and SARSEP plans in which you participate.
- If you control an organization sponsoring a qualified defined contribution plan, all contributions made to that plan on your behalf must be aggregated with all 403(b) elective deferrals and employer contributions at Clackamas ESD for the 2025 $70,000.00 IRC 415(c) limit, but those age 50+ may defer additional amounts.
- Note: 457(b) contributions do not need to be aggregated with 403(b) contributions for limit consideration.
- If a problem exists or if you have questions, you should contact CCC or your employer as soon as possible.
Comprehensive information is available online via CCC’s website, www.ncompliance.com.
Please contact CCC with any questions at 503-968-8961 or Toll-Free at 877-222-3090 or via the “Contact Us” page.
Click Here for detailed information about contribution types (including employer contributions), various sums of limits, frequently asked questions, and opportunities to request individual calculations of your contribution limits.
Click Here to download a PDF version of the 2025 Eligibility and Limits Announcement for Clackamas ESD.
Click Here to download a Word version of the 2025 Eligibility and Limits Announcement for Clackamas ESD.
Click Here for a rendered version of the 2025 Eligibility & Limits Announcement for Clackamas ESD.
2024 403(b) and 457(b) Announcement for Clackamas ESD
Supplemental Retirement Saving Opportunities
Clackamas ESD offers two excellent voluntary programs through which you may elect to contribute a portion of income into supplemental retirement savings accounts: the 403(b) and 457(b) Plans.
Clackamas ESD has contracted with Carruth Compliance Consulting (“CCC”), a Third Party Administrator (TPA), to provide information and support for the 403(b) and 457(b) Plans.
All part-time and full-time employees are eligible to contribute.
You may begin, change, and/or cancel contributions in the 403(b) Plan and/or the 457(b) Plan at any time, subject to payroll deadlines and 457(b) requirements that deferral agreements must be submitted before the month deferrals are to begin. You may begin contributions in the 403(b) Plan by following the ‘403(b) Enrollment Procedures’ on the CCC website.
In addition to traditional pre-tax 403(b) and 457(b) supplemental retirement savings opportunities, Clackamas ESD offers after-tax Roth 403(b) and 457(b) contributions.
403(b) Contribution Limits for 2024
- Elective Deferral Limit: $23,000.00*
- Age 50 Catch-up: An additional $7,500.00, for a total of $30,500.00* (Applies to Employees Age 50 or over by 12/31/2024)
- 403(b) Special 15 Years of Service Catch-up: Up to an additional $3,000**
457(b) Contribution Limits for 2024
- Elective Deferral Limit: $23,000.00*
- Age 50 Catch-up: An additional $7,500.00, for a total of $30,500.00* (Applies to Employees Age 50 or over by 12/31/2024)
- 457(b) Special 3 Year Catch-up: If 2024 is one of the last three years preceding the calendar year of your normal retirement age, you may be eligible** to contribute up to $46,000.00* (twice the basic limit)
*Note: Contributions to the plans above cannot exceed employees’ total compensation.
**Please contact CCC to verify eligibility and limits available under Special Catch-ups.
Participant Responsibilities
- Participants are responsible for monitoring account activity regularly for accuracy (e.g., deposits of your contributions), updating contact and beneficiary information.
- Contribution limits are specific to you, the taxpayer. If you participate in another organization’s retirement plan in addition to participating in the Clackamas ESD Plan, please note:
- 403(b) Elective Deferral Limits described above apply to your total deferrals to all 403(b), 401(k), SIMPLE, and SARSEP plans in which you participate.
- If you control an organization sponsoring a qualified defined contribution plan, all contributions made to that plan on your behalf must be aggregated with any 403(b) contributions at Clackamas ESD for the IRC 415(c) limit. This $69,000.00 in 2024 limit applies to the aggregate of elective deferrals and employer contributions, but those Age 50+ may defer an additional $7,500.00.
- Note: 457(b) contributions do not need to be aggregated with 403(b) contributions for limit consideration.
- If a problem exists or if you have questions, you should contact CCC or your employer as soon as possible.
Comprehensive information is available online via CCC’s website, www.ncompliance.com.
Please contact CCC with any questions at 503-968-8961 or Toll-Free at 877-222-3090 or via the “Contact Us” page.
Click Here to download a PDF version of the 2024 Eligibility and Limits Announcement for Clackamas ESD.
Click Here to download a Word version of the 2024 Eligibility and Limits Announcement for Clackamas ESD.