I received a question today regarding the application of Section 415 to nondeductible IRA contributions.

It has been suggested that the $45k limit (or possible some other qualified plan limitation - 402(g) for example) applies to IRAs, and since the individual has maxed out the 45k limit this year, she is not able to make a nondeductible IRA contribution.

I am not aware of any rule (qualified plan rules or otherwise) that would prohibit contribution to a nondeductible IRA if the client has income and desires to do so.

Am I missing anything? Thanks for responses.

Do you mean a deemed IRA or an IRA outside the plan? Either way, the answer is no, IRAs are outside of the annual additions limit (and 402(g)).

Refer them to IRS Publication 590.

Thanks. It is an IRA outside of any plan. I appreciate the comment.