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並前往https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-elective-deferrals-exceeded-code-402g-limits-for-the-calendar-year-and-excesses-were-not-distributed

401(k) Plan Fix-It Guide - Elective deferrals weren't limited to ...

Inspect deferral amounts for plan participants to ensure that the employee hasn't exceeded the limits. Distribute excess deferrals. Work with plan ...

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