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Wife is self employed. She hires husband and pays him $15,000 per year. They both participate in the wife's 401(k) plan. Husband defers the full $15,000 into the 401(k) plan.

Husband is also employed elsewhere, his other position offers him a 403(b) and he participates.

Are 403(b) and 401(k) deferrals considered the same for an individual's maximum deferral limit? The missing piece of information right now is how much he participates in the 403(b). If the 403(b) does not count towards his 401(k) personal deferral limit then I won't bother tracking down that information.

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