Transfer Contribution from Cafeteria Plan

[Guest KennyH]

I'm not very familiar with DC plans and am not sure if this belongs here or in the Cafeteria Plan section.

My client has a profit-sharing plan with a 401(k) feature. They also have a cafeteria plan that allows them to make additional elective deferral contributions to the 401(k) plan in addition to the deferrals elected in the 401(k) plan.

I am doing 415 (i.e. $45,000 limit) and max deductible testing of contribution amounts and am unsure of how to treat these additional "transfer" contributions. Can someone point me in the direction of guidance that indicates if the transfer contributions are subject to the 415 and/or 404(a) limits?

TIA