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During 2015, Jill, age 39, participated in a Section 401(k) plan which provides for maximum employee contributions of 14%. Jill's salary was $86,800 for the

During 2015, Jill, age 39, participated in a Section 401(k) plan which provides for maximum employee contributions of 14%. Jill's salary was $86,800 for the year. Jill elects to make the maximum contribution.

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