Legislation in 2001 eliminated the coordination between the 401(k)/403(B) limit and the 457(B) limit in the situation you describe. Thus, the person could contribute the maximum in both the 403(B) plan and the 457(B) plan.

I have a client that is employed by a state university and has access to both a 403b and 457 plan. I know 403b and 401k annual deferral limits of $11,000 are coordinated for 2002 but am unclear on whether or not he can defer into a 457 plan over and above what he is putting into the 403b plan. In addition this person is eligible for the enhanced 457 catch up available to those within 3 years of retirement. Can he do the 403b PLUS the 457 plan and not be held to one $11,000 limit?

Thanks very much!