Compensation and contribution limits are subject to annual cost-of-living adjustments. The annual limits are: 1  salary deferrals - $17,500 in 2014 and $18,000 in 2015, plus $5,500 in 2014 and $6,000 in 2015 if the employee is age 50 or older (IRC Sections 402(g) and 414(v)).2  annual compensation - $260,000 in 2014 and $265,000 in 2015 (IRC Section 401(a)(17)).aryâs matching contribution would be $6,500 (50% x (5% x $260,000)). Although Mary makes salary deferrals of $17,500, only $13,000 (5% of $260,000) will be matched. She must receive a matching contribution of $6,500 (50% x $13,000) under the terms of the plan.
Types of Lemons and Limes. There are two basic types of lemons and limesâacidic and sweetâbut only acidic types are grown commercially. The sweet types are grown mostly by home gardeners as ornamental fruit.
When you pick your lemons will determine how tart and sweet they will taste. Eureka and pink varigated Eureka lemon trees will produce fruit all year long. Lisbon lemons will have a few ready-to-pick fruits on the tree all year, but the biggest harvest for these types of lemons is during the fall, according to Sunset. Meyer lemons produce blooms twice a year, so the tree always has fruit all year long.