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2017 PLAN LIMITS - Employee Benefit Resources
ebrworld.comDecember 2016 2017 PLAN LIMITS ANNUAL DOLLAR LIMITS – Based on IRS cost of living adjustments, the Internal Revenue Code (IRC) limits for 2017 are as follows: 401(k), 403(b) and 457(b) plans: The maximum elective deferral limit under IRC §402(g) for 401(k), 403(b) and 457(b) plans is $18,000. In a 457(b) plan, the limit also includes any employer contributions.
TAXATION OF DEFERRED COMPENSATION: OVERVIEW OF …
www.erisa-lawyers.comSection 2 TAXATION OF DEFERRED COMPENSATION: OVERVIEW OF 409A AND 457 Marcia S. Wagner, Esq. The Wagner Law Group, Boston I. SCOPE NOTE This article provides an overview of the treatment of nonqualified