This excerpt taken from the BBBY 8-K filed Jan 5, 2006.
3.4 Additional Requirements.
The Deferral Election, subject to the limitations set forth in Sections 3.1 and 3.2 hereof, shall comply with the following additional requirements:
(a) Deferrals may be made in whole percentages or stated dollar amounts with such limitations as determined by the Administrator.
(b) The maximum amount that may be deferred each Plan Year is twenty-five percent (25%) of the Participants Compensation.