Applicable Dollar Amount Sample Clauses
Applicable Dollar Amount. Applicable Dollar Amount shall mean (i) $150,000, in the case of an individual filing a joint Federal income tax return, (ii) $95,000, in the case of any other Individual (other than a married Individual filing separately), and (iii) $0, in the case of a married Individual filing separately.
Applicable Dollar Amount. For purposes of paragraph (1)—
(A) In general
(B) Phase in
(C) Special rule for individuals under age 18
Applicable Dollar Amount. For contributions in 2006 and subsequent years, the Applicable Dollar Amount shall be $15,000 as adjusted for cost-of-living increases in accordance with Code Section 457(e)(15). The Applicable Dollar Amount for the 2011 calendar year is $16,500 and for the 2012 calendar year is $17,000.