Q: What are the contribution limits?
| Employee Age | Annual Catch-up Contribution Limit1 | Contribution Type |
| If Prior-Year Earnings > $150,000 | If Prior-Year Earnings < $150,000 |
| 50-59 | $8,000 | Roth (after-tax) only | Pre-tax and/or Roth (after-tax) |
| 60-63 | $11,250 for 2026 | Roth (after-tax) only | Pre-tax and/or Roth (after-tax) |
| 64 or older | $7,500 | Roth (after-tax) only | Pre-tax and/or Roth (after-tax) |
Q: How can I calculate my 2026 retirement contribution?
A: You can use our 2026 Retirement Contribution Calculator (Excel Download).
Q: If I have either the 403b or 457 supplemental retirement plans, how can I better understand potential impacts of the upcoming changes initiated by the Secure 2.0 law?
A: To help participants of either the 403b or 457 supplemental retirement plans better understand the potential impacts of the upcoming changes initiated by the Secure 2.0 law, please use this planning tool (Excel Download).
Q: Will a new Roth account be created for the age-based catch-up contributions?
A: No new account is established. The sources are all record kept by TIAA/Fidelity under the participant’s account.
Q: How does the age-based catch-up contributions work in terms of my supplemental retirement account accounting?
A: George Mason University currently offers pre-tax and Roth contributions as part of the GMU 403(b) Plan. Via the Mason payroll system, the employee voluntary contributions are deducted by source (pre-tax and/or Roth) and the contributions files are sent to our plan providers (TIAA and/or Fidelity) to post the contributions. Each source is tracked separately within the plan.
Q: How are my account investments distributed?
A: The distributions are governed by the GMU 403(b) Plan Document.
Q: Are my pre-tax and Roth contributions commingled in my existing (original) supplemental retirement account?
A: The funds are record kept under the participant’s account within the GMU 403(b). Pre-tax and Roth contributions are tracked today under the appropriate source.
Q: How can I know how much of my supplemental retirement account will be taxed later (pre-tax contributions) or not taxed (Roth contribution)?
A: The pre-tax and Roth contributions are tracked under separate sources, which employees are able to see on their MyTIAA Account screen. When distributions are requested, the appropriate taxation is taken.
Q: Will my supplemental retirement account information show up differently now on the TIAA or Fidelity website portals?
A: No. George Mason already has pre-tax and Roth sources showing in an employee’s account.
Q: Is the Roth contribution limit the same as the age-based contribution amount or can I contribute more to this age-based catch-up contribution Roth account?
A: IRS contributions limits for an employee (general limit and/or age-based catch-ups) are the same whether the employee has a pre-tax or Roth contribution. A person cannot contribute above the IRS annual limits whether they are contribution on a pre-tax/Roth or combination of the two.
