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EMPLOYER - MassMutual

4 1 Generally, by April 1 of the calendar year following the later of the year the participant turned age 70½ or retires (other than 5% owners). 2 Any money deferred in excess of IRS limits ($18,500 in 2018, plus an additional catch-up of $6,000 for those over age 50) must be returned to the participant. Excess deferrals returned after April 15 will be taxed twice and may jeopardize your

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