Combined 415 limits for business owners who also participate in a 403(

[Guest danmar]

It's clear in the code that a more than 50% owner of a business who also works for a 403(B) plan sponsor must aggregate contribtuions to the 403(B) plan and the outside business' defined contribution plan into one combined 415 limit.

Question: does this aggregation also apply if the outside business maintains a SIMPLE IRA with a 3% match? On the SIMPLE, neither the deferral nor the match by themselves are subject to the 25%/$30k 415 limit. Do the SIMPLE contribtions still count against the combined 415 limits on the 403(B) plan?

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