(a) Employee contributions to the plan are made solely at the option of the participant.
(b) Employee contributions may be made directly by the participant to the plan on a periodic basis as specified by the Board, or may be withheld from the employee's compensation after taxes and submitted by the employer through payroll deduction.
(c) The Board shall establish the minimum contribution amount.
(d) Notwithstanding any other provision of law to the contrary, contributions to the plan are subject to the applicable limitations imposed by Title 26, Section 415 of the United States Code, as that section may be amended from time to time and as these limits may be adjusted by the Commissioner of the Internal Revenue Service.
(e) Notwithstanding any other provision of law to the contrary, the amount of compensation that is taken into account in determining the allocations to each participant's account under the plan may not exceed the applicable annual compensation limitations prescribed by Title 26, Section 401, subsection (9a) [sic], paragraph (17) of the United States Code, as that section may be amended from time to time and as that limit may be adjusted by the Commissioner of the Internal Revenue Service.
(f) The plan must provide for the return of excess annual additions and the gain attributable thereto in accordance with Title 26, Section 415 of the United States Code. In the event a participant participates in more than one plan of the employer, any annual additions shall be deemed to consist first of annual additions to this plan.
(g) There are no employer contributions to the plan.
(h) There are no employer payment of participant contributions on behalf of a participant in accordance with Title 26, Section 414, subsection (h), paragraph (2) of the United States Code.
(i) Contributions made by the participant to the plan must be credited to the participant's account.
(j) In the case of a contribution that is made under a mistake of fact, nothing in this part may prohibit the return of that contribution to the participant within one year after discovery of the mistake.