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  1. Does anyone know whether an employer that establishes a 403(b) plan requiring an irrevocable election to contribute as a condition of employment may establish a second plan permitting elective deferrals? If that can't be done, I don't understand the point of Code 403(b)(12)(A), under which such elections are not treated as elective deferrals for purposes of the 402(g) limit. On the other hand, if it can be done, why couldn't it be done in the same plan? (Yes, I realize there's the "one-time" language in 403(b)(12)(A), but it doesn't have a heck of a lot of substance if the limitation can be overcome through elections in other plans.) TIA, Joseph
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