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EGTRRA impact on non-qualified plans


Guest Ralph

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EGTRRA repeals the coordination of the 457 plan contribution limit with contributions made to a 401(k) or 403(B) plan . Section 615 of EGTRRA says that this is effective fo "years beginning after December 31, 2001" Does "year" refer to calendar year? If so, how does this work for a non 1/1 plan year?

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