Tim, age 48, works for two private, tax-exempt employers. One has a section 403(b) plan and one maintains a nongovernmental Section 457 plan. If Tim defers $10,000 into the Section 403(b) plan in 2019, how much can he separately defer into the Section 457 plan? (Assume he has sufficient compensation to fund both plans to the maximum.)

Sally participates in a Section 401(k) plan maintained by her employer. Her vested account balance is $108,000, and she has not taken any plan loans. What is the maximum loan amount Sally can take from her Section 401(k) plan?