Ill. Admin. Code tit. 80 § 2700.430
Current through Register Vol. 48, No. 45, November 8, 2024
The maximum amount of the Annual Deferral under the Plan for any calendar year shall not exceed the lesser of the Applicable Dollar Amount or the Participant's Includible Compensation for the calendar year. The Applicable Dollar Amount in a calendar year is adjusted for cost-of-living, to the extent provided under section 415(d) of the Code.
Ill. Admin. Code tit. 80, § 2700.430
Amended at 33 Ill. Reg. 13451, effective September 14, 2009