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4.1423 Reduction in maximum amounts allowable.

Cite as [A.S.A.C. § 4.1423 ]

The maximum amounts allowable under 4.1421(b) and 4.1422 shall be reduced in accordance with regulations governing Section 457 of the Internal Revenue Code, 26 U.S.C. § 457, if a participant is deferring or has deferred compensation under another eligible plan or annuity plan under Section 403(b) of the Internal Revenue Code, 26 U.S.C. § 403(b).

History: Rule 11-87, eff 17 Jun 87.