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For employees: 25% of salary up to $42,000. $10,000 in employee contributions ($12,000 if employee will be age 50 or older at year-end). Employer must match up to 3% of mother and son having sex compensation. (In certain situations, the match can be 1% to 2%.) The alternative choice is an automatic 2% match for all employees. All employee and employer contributions are immediately vested. Withdrawals after age mother and son having sex 59 1/2 mother and son having sex Taxes due on earnings and contributions Taxes due on earnings and contributions Withdrawals before age 59 1/2 10% early-withdrawal penalty plus taxes. Penalty exemptions may apply If funds are held for less than two years, there is a 25% early-withdrawal penalty plus taxes. After two years, there is a 10% withdrawal penalty plus taxes. Penalty exceptions may apply.
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