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URL:  http://boards.fool.com/90-sure-it-is-in-code-section-415-100-sure-the-11183418.aspx

Subject:  Re: Maximum 401K limit = $13,275? Date:  8/23/1999  6:50 PM
Author:  Bobbcat Number:  13375 of 76392

90% sure it is in Code Section 415.
100% sure the rule is:

Even if NOT highly compensated, you are still limited to 25% of your income to be part of your annual contributions to defined contribution plans.

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