A non-safe harbor 401(k) plan allows plan participants the opportunity to defer taxotion on a portion of regular salary simply by electing to have such amounts contributed to the plan instead of receiving them in cash. Which of the following statements is/are rules that apply to 401(k ) salary deferrals? 1. Salary deferral into the 401(K) plan are limited to $20,500 for individuals younger than 50 for 2022 . 2. A non-discrimination test called the actual deferral percentage test applies to salary deferral amounts. 1 only. 2 only. Both 1 and 2 . Neither 1 nor 2