80 Ill. Adm. Code 2700.420
Allowable Deferrals
Section 2700.420 Allowable
Deferrals
a) Minimum Deferrals. Each Employee who becomes a Participant
must agree to defer a minimum amount of $10 per Pay Period or 1% of
Compensation each Pay Period.
b) Maximum Deferrals − No limit. Participants may
contribute any whole percentage or dollar amount up to 100% of currently
available Compensation each payroll period, subject to the limitations under
Code sections 402(g) and 415.