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The Office 365 server has the maximum send and receive message size (and optional attachment) set at 25 MB. Keep in mind that someone's mailbox on the Office 365 server will be prohibited from receiving messages if they exceed the maximum quota limit.
The 401(k), 403(b), and certain 457 plan elective deferral limits in 2014 will remain at $17,500; the catch-up contribution limit will stay at $5,500. The annual defined contribution limit from all sources under Code Section 415(c) will rise to $52,000 from $51,000.