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    Employment Benefits Compensation Advising Forms Policies

    Annual Maximum Contribution and Compensation Limits

    Annual Maximum Contribution and Compensation Limits Applicable to the Optional Retirement Plan, the Arizona State Retirement System, and the Public Safety Personnel Retirement System:

    Section 415(b)(c) of the Internal Revenue Code identifies the maximum allowable compensation and contributions to qualified retirement plans, and authorizes the IRS Commissioner to adjust these limits annually for cost-of-living increases.

    Limits for Arizona State Retirement System and Public Safety Personnel Retirement System Participants

    Limits for Optional Retirement Plan Participants