A nоn-sаfe hаrbоr 401(k) plаn allоws plan participants the opportunity to defer taxation on a portion of regular salary simply by electing to have such amounts contributed to the plan instead of receiving them in cash. Which of the following statements are rules that apply to 401(k) salary deferrals? 1. Salary deferral into the 401(k) plan is limited to $24,500 for individuals younger than 50 for 2026.2. A non-discrimination test called the actual deferral percentage test applies to salary deferral amounts.