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2014 457(B) Contribution Limits

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For 2014
$17,500 in regular contributions
additional $5,500 if over age 50

Final Three Year Rule
The 457(b) plan contains a special "catch-up" provision called the "final three year" rule which temporarily doubles the regular contribution limit when a participant is three years from "normal" retirement age (as defined by the plan document). Consult your plan document for the specific rules of your plan. Note: not all employers make this provision available.

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