TourAxiom/US Federal/Statutes/Title 26/§ 125/(j)/(3)/(A)/(ii)Official sourcecitean amount which is not less than the lesser of—(I)#6 percent of the employee’s compensation for the plan year, or(II)#cite · 26 U.S.C. § 125(j)(3)(A)(ii)(II)twice the amount of the salary reduction contributions of each qualified employee.← 26 U.S.C. § 125(j)(3)(A)(i)