Great news! Effective January 1, 2007, the rules now allow greater employer contributions for lower-paid employees. Previously, employer contributions under the comparability rules had to be the same amount or percentage of the deductible for all employees with the same category of coverage. Consequently, employers could not contribute higher amounts to lower-paid employees.

employee can contribute up to $15,500 pre-tax to each plan in 2007 and beyond. If the employee is age 50 or older, the employee can contribute up to an additional $5,000 to each plan in 2007 and beyond.

For 2004: A: Employees under 50 can contribute up to 100% of their earnings (not to exceed $13,000) as an employee contribution to their Solo 401k plan. (Employees who are older than 50 (or who turn 50 in 2004) can contribute up to 100% of their earnings not to exceed $16,000) as an employee contribution to their 401k plan. For 2005: A: Employees under 50 can contribute up to 100% of their earnings (not to exceed $14,000) as an employee contribution to their Solo 401k plan.

The College Savings Plan of Nebraska does not have a minimum contribution amount. A minimum amount may be set at the discretion of the employer.

Whether you are required to pay into Social Security depends on IRS policies which determine whether your main purpose is to be a student or an employee. According to these policies, a degree-seeking student who is enrolled in at least six credit hours (five for graduate students) in the academic year and working less than 32 hours per week is primarily a student, and therefore does not have to pay into retirement.

The maximum for pre-tax or "Salary Savings" contributions under IRC Section 401(k) limitations is the lesser of $15,000 for the year 2006 (plus $5,000 "catch-up" contribution for 2006 calendar year). Other limitations on contributions, such as total contribution (combined employee and employer) or testing requirements, may reduce that maximum for a specific employee, plan, or plan year.

Eventually the DynaFAQ will support user-level editing. In the meantime, the best place to send general questions and/or answers is directly to the Triumph mailing list since all messages are archived and will eventually be merged into the FAQ. Much of this information in this FAQ has been compiled by the following people.

This is one of our most successful spaces and one of our favorite places. We think of it as kind of the ATPM “guest room.” This is where we will publish that sentimental Macintosh story that you promised yourself you would one day write. It’s that special place in ATPM that’s specifically designated for your stories. We’d really like to hear from you. Several Segments contributors have gone on to become ATPM columnists. Send your stuff to editor@atpm.com.

Willamette Dental provides emergency services 24 hours a day, 365 days a year. If a member experiences an emergency situation (pain, bleeding or swelling), instruct them to call the Appointment Center at (503) 952-2100 in the Portland Metro area or toll free at (800) 461-8994. If necessary, the member will be able to see a dentist within 24 hours. For emergencies during regular office hours, members will pay the usual office-visit charge.