Maximum Deductible Contribution vs. 415 Annual Limit

[Guest Kansas]

My mind is tangled up--hopefully someone can untangle me!

The maximum employer contribution=25% of eligible comp. for the plan. If this amount (for a small plan)=$50,000 but the employer wants to put in a $100,000 profit sharing contribution, is that allowed??

Or does the maximum employer contribution amount reign over all?

[WDIK]

There is a 10% excise tax imposed on plan contributions that are not deductible.