If ER sponsors both 403b and 401k and participant also owns more than 50% of his own business..

[Guest esi-jht]

Participant chooses to defer into the 401k only of his nonprofit ER. Does this deferral have to be combined with the participant's 401a plan for 415 purposes as any deferrals into his 403b would?

[Guest mjb]

no.

[SoCalActuary]

Unless he has effective control over the non-profit also. If he does, then the rules change.