Human Resources > Benefits > 403(b) Retirement Plan > Plan Features

Retirement Plan Features

​​Participation in the Plan is voluntary. All employee and university contributions are always 100% vested.

Effective July 1, 2025, employees can make contributions on a pre-tax basis, a Roth (after-tax) basis, or a combination of the two. Please see the table below for additional details on the taxability of the different types of 403(b) contributions.


Pre-Tax
Roth (After-Tax)
Employer Match
Are contributions taxed when made?
No
Yes
No​​

Are contributions taxed when paid?
Yes
No
Yes
Are earnings taxed when paid?
Yes
No
Yes

See this FAQ for additional details on pre-t​ax and Roth contributions.​​

Annual Contribution Limits

2025 Limits:

  • General Employee Contribution: $23,500
  • Age 50 Catch-up Contribution: $7,500
  • Age 60-63 Additional Catch-up Contributions: $3,750 (Total Catch-up Contribution: $11,250)
Annual contribution limits apply to your combined pre-tax and Roth (after-tax) contributions.

To review or change your elections, visit Fidelity NetBenefits and follow the instructions provided on How to Enroll & Make Changes.

DePaul Match Contribution

Faculty and staff who are eligible to make salary deferrals are also eligible to receive the university matching contribution of 10% upon meeting the following criteria:

  • Completion of one year of cumulative full-time service (including 1,000 hours of work or the equivalent course load),
  • Attainment of age 21, and
  • Salary deferral of at least 5% to the Plan.

Union employees may contribute to the Plan but are not eligible for university matching contributions.

For full-time faculty and staff with previous experience at another institution of higher education, the one year of service may be waived. See How to Enroll & Make Changes for further information on prior service credit.


Vesting

University match contributions and employee deferrals are fully and immediately vested. That is, 100% of university contributions, employee deferrals and related earnings are fully owned by the participant, and none are forfeited should the employee terminate employment.


Enroll or Change Your Elections

If you are a new employee, review the Enrollmen​t Guide​ for details on making your 403(b) Plan elections. If you are a current employee who has not yet enrolled, or if you have already enrolled in the 403(b) and want to change your elections, review How to Enroll & Make Changes for instructions.


Investments

You may direct your employee contributions, university matching contributions and related earnings to any fund offered by Fidelity Investments. (TIAA investment options are only available to participants who had TIAA accounts as of 10/1/2017.) If you do not select an investment, your contributions will be invested in the appropriate Vanguard Target Retirement Fund, based on your date of birth.


Beneficiaries

It is important to review your beneficiaries to ensure your desired elections are in place. Beneficiary designations are completed separately for Fidelity and TIAA account balances by contacting the respective retirement provider directly. If you are married and do not make a valid designation, the default beneficiary is your spouse. If you are not married, the default beneficiary is your estate. Additional details regarding changing your beneficiaries can be found on How to Enroll & Make Changes.


Loans and Withdrawals

As an active employee, you may be able to borrow or withdraw from your 403(b) account accumulations.

New loans are only available from Fidelity. Balances eligible for loans include employee contributions and related earnings. Loans are regulated by the IRS rules and guidelines. Contact Fidelity to obtain details on available amounts or to request a loan or withdrawal.

For in-service withdrawals and distributions, you must meet the following requirements: age 59 1/2, phased retirement, financial hardship, rollover contributions, or contributions prior to 1989. Please see the Summary Plan Description for more details.

Terminated, Phased Retirement, and Permanently and Totally Disabled employees may request a full distribution of available accumulations by contacting Fidelity or TIAA directly.