Is the ER limited to 25% of comp when making a 403(b) contribution?

[katieinny]

I feel pretty silly asking this question, but my old brain isn't functioning as well as it used to. Does the ER have a 25% of compensation contribution limit to a 403(b), similar to a profit sharing plan?

[ETA Consulting LLC]

No. The 25% is a deductibility limit. Since the employer isn't taking a deduction, they can fund up to the 415 Limit (e.g. 100% of compensation up to the dollar limit).

Good Luck!

[katieinny]

Oh, for Heaven's Sake! Of course. Thanks for getting me back on the right track.