Section 429-1-005 - Contributions005.1Contributions & Maximum Contribution Limit All Contributions to Accounts shall be in Cash. Contributions to an Account may be made through an established periodic payment plan, through payroll deductions and other similar automatic deduction plans, through one or more lump-sum deposits and in any other means allowed by the Code, the Act and the Participation Agreement. Contributions may be made at any time, provided that (i) the total amount of Contributions to all Accounts maintained within the Trust for the same Beneficiary may not exceed the Maximum Contribution Limit, and (ii) no additional Contributions may be made for the benefit of a particular Beneficiary when the fair market value of all accounts maintained within the Trust for that Beneficiary plus the tendered Contribution exceeds the Maximum Contribution Limit.005.2Not required every year A Participant shall not be required to make an annual Contribution on behalf of a Beneficiary. However, if a Participant makes a Contribution, such Contribution shall comply with the Minimum Contribution Limit and the Maximum Contribution Limit.429 Neb. Admin. Code, ch. 1, § 005