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Internal Revenue Code Section 415B Fact Sheet - OPERS

Internal Revenue Code Section 415(b) – Defined Benefit Dollar Limit There is also a Federal limitation on compensation. The compensation limit (established by IRC section 401(a)(17)) is the amount beyond which no further retirement contributions may be deducted from an employee’s earnable salary

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  Code, Internal, Revenue, Section, Rope, Internal revenue code section, Internal revenue code section 415

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