Contribution age limit for 401k?

[BonoConsilio]

IRC section 219(d)(1) does not allow for deductions to traditional IRA's once an individual is 70 1/2. (There is an exception for Roths SEPs & SIMPLEs.) Does 219(d)(1) apply to 401k's, or any other code section or regulation have a similar disallowance for 401k's? If not, and in the absence of any 401k plan provision, can a 71 year old 401k participant continue to contribute to the plan?

[Lou S.]

There are no maximum age restritions for participating in a qualifed retirement plan. I believe this goes back to ADEA.

No problem for someone age 70 1/2+ making 401(k) contributins if they are covered by a plan.