"[T]he following limits do not adopt by reference the limits established by the IRS ... and, therefore ... for the taxable year beginning on or after January 1, 2023 will be ... [1] Limit on Cash or Deferred Contributions applicable to participants in a qualified retirement plan ... (Section 1081.01(d)(7)(A)(i) of the Code) -- $15,000. [2] Limit on Additional Contributions applicable to participants in a retirement plan not sponsored by the federal government who have reached age 50 (Section 1081.01(d)(7)(C)(i) of the Code) -- $1,500. [3] Limit on Voluntary Employee After-tax Contributions applicable to participants in qualified retirement plans ... (Section 1081.01(a)(15) of the Code) -- ten percent (10%) of the participant's aggregate compensation for all years of participation in the plan."  MORE >>