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LO.4 Calculate the limitations on contributions to and benefits from qualified plans. Sergio has participated for eight years in a defined benefit plan and has

LO.4 Calculate the limitations on contributions to and benefits from qualified plans. Sergio has participated for eight years in a defined benefit plan and has nine years of service with his employer. His average compensation for the three highest years is $160,000. Sergio's dollar limit on annual benefits is of $ .

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