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I've seen threads about having two plans (a DB and a 401kPS) where there are no participants receiving employer contributions from both plans, but all participants eligible to defer. From what I've seen, the deductible limit would be limited to 25% of comp (combined plan limit). What if there were three plans (a DB, a deferral only 401k and a PS) with no common participants in the DB and PS?? How would that effect the deductible limit?? Thanks.

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