Does Dr's contribution to a TSA affect 415 limit in practice's PS Plan

[SMB]

Dr. is an employee of his own incorporated medical practice. He is also an empoyee of the local hospital and participantes in the hospital's TSA program. Does Dr.'s TSA contribution affect his 415 limit under his practice's PS Plan?

I know it used to (at least we ran the Plan as if it did!) - but with all of the recent changes, I'm just not certain anymore. Any and all input and cites welcome and appreciated!

[davef]

Look at Reg. 1.415-8(d)(1). Based on these aggregation rules, it looks like the Dr. would need to combine the plans for 415 purposes.