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401(a)(17) and elective deferrals

Guest friedbrain

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Guest friedbrain

I would appreciate any guidance or confirmation on this issue. Does the compensation limit under Sec. 401(a)(17) ($160K this year) only apply in calculating the Sec. 415 limit but not the maximum exclusion allowance under Sec. 403(B)(2) with respect to determining the max. salary deferral amount per employee? Thanks.

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