 Some state universities and school districts have access to all three tax-deferred plans.However, the total combined annual contribution to 401(k) and 403(b) plans is subject to the $19,000 limit and $6,000 catch-up limit.Other notable changes made in the EGTRRA legislation were increasing the maximum deferral amount from the approximately $8,500 that was previously allowed to the same maximum elective deferral amount that 401(k) plans and now 403(b) plans allow, and easing restrictions on some plan rollovers.