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Guest BarryK
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A client is employed by a university where his salary is $203,000. He is covered by the university's 403(b) plan (contribution of 7% compensation).

This client also earns $50,000 as a member of a Bank's board of directors. The Bank and university are not related in any manner. The client would like to establish a DB plan with the comp he earns from the Bank.

I don't think that the benefits from each of the plans would have to be aggregated for the purposes of the 415 limits.

Also, I do not think that the 403(b) plan has any effect on the new DB plan in any manner at all... contributions, benefits, etc.

Am I wrong about this?

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