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Posted

I have a client with a M/P plan and a 401(k) plan. Do I still need to combine the contributions to do the 415 testing?

Posted

415 governs the maximum limitation on contributions and benefits. A single individual in both a money purchase plan and a 401k plan cannot have an annual addition greater than $40,000 for 2003. So the quick answer is yes, you have to look at the total annual additions to participant accounts.

Jim Geld

Posted

Thanks, I must have been dreaming when I thought the rules had changed or else I've been at this too long.

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