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	Regular Contributions A participant can contribute anywhere from 1% to 50% of his/her gross earnings in multiples of 0.5%, These contributions can be suspended at any time, and for as long as the participant wishes. The contribution amount is calculated after sums for pension contributions have been deducted. To calculate the contribution amount (deferral percentage), begin with gross wages, then deduct pension (414[h]) contributions, the resulting balance is the sum on which the contribution amount is based. The Plan also offers downloadable software that an employee can use to see how contributions will affect his/her paycheck. The limit on contributions to the 457 Plan is 50% of reportable gross annual compensation - up to a dollar limit of $$16,500 for calendar year 2009 ($22,000, if age 50 or older). This amount stands as a separate dollar limit and does not need to be combined with the 401(k) Plan or a 403(b) plan. The limit on contributions to the 401(k) Plan is 50% of reportable gross annual compensation - up to a dollar limit of $16,500 for calendar year 2009 ($22,000, if age 50 or older). The dollar limit can consist of all before-tax, all Roth (after-tax) or a combination of the two. When a participant’s payroll deductions reach the annual maximum allowable contribution limit, they will cease and restart automatically in January of the following year. Setting Up Roth Deferrals Roth contributions are a component of the Plan’s 401(k). New participants wishing to set up Roth contributions must elect to enroll in the 401(k) account and then select “Roth” (after-tax) as their deferral method. Participants who are already enrolled in the 401(k) must access his/her account to modify their election to include Roth (after-tax) deferrals. Participants can choose to make before-tax and/or Roth (after-tax) deferrals. View the 457/401(k) Plan Differences (PDF) How to Enroll in the Plan See how DCP contributions will affect your net pay (downloadable software) Other Ways of Contributing to the Plan DCP as an alternative to FICA Deferral Acceleration for Retirement (DAR)