The employer/plan year are 6/30. Is the limit (i see references to calendar year?) of 15,500 based on the participant's year or the employer's year?

IRC 402(g) is a "personal limit", based on the person's tax year, which is the calendar year.

Thank you, but I didn't think that this was a 402(g) limit when referring to the 457 plans. I guess bottom line what I'm asking is does the limit for the 457(b) plan apply to calendar year (personal limit) in the same manner as the 402(g) limit does?

I wasn't correct when I posted the title of this question. I should have said contribution limit as opposed to just deferral limit.

Eligible 457b plans have the following annual deferral limits: $15,500 for plans of non profit employers, $20,500 (including the $5,000 catch up for over 50 employees) in the case of a government plan. This deferral limit applies to all 457 plans that the employee participates in and includes employer contributions. However, the contribution limits to 457b plans are in addition to employee deferrals made to plans subject to the 402(g) limits, e.g., 401k and 403b. An employee who is under 50 can contribute $15,500 to a 401k plan and $15,500 to a 457b plan.

Sorry jkharvey. I didn't notice that you were talking about 457 plans. I suppose that since your posy was under the 457 forum, I really should have noticed that. Luckily, MJB was more awake than I was.

Can the employee who is under 50 contribute 15500 to a 403b and 15500 to a 457b in addition of receiving employer contributions?. Thanks.