27 Miss. Code. R. 220-IV-4.1
Current through October 10, 2024
Except as provided in Sections 4.3 and 4.4 and subject to any applicable law, the maximum amount which may be deferred by a Participant in any taxable year shall not exceed the lesser of (i) the applicable dollar amount provided under Code Section 457(b)(2) (adjusted for cost of living under Section 457(e)(15)(B) of the Code) or (ii) 100% of the Participant's Includible Compensation for the calendar year.
27 Miss. Code. R. 220-IV-4.1