ORP - College plan

[K-t-F]

This is not my expertise... probably a very simple answer...

I was asked if a college professor who is part of the ORP (Optional Retirement Plan) at his school, and who must contribute to the ORP plan..... does the contribution that he makes to the ORP count towards his 402(g) limit?

This professor is an employee of a state operated university and at the same time has self employment income separate from his college income for which he sponsors his own 401(k) plan. He wants to max his 402(g) contribution outside of the ORP but doesnt know if he can.. he doesnt know if the money he is required to contribute to the ORP counts towards the 402(g) limit.

Thanks

[Lou S.]

Is the OPR a 401k or 403b plan where his contributions are reported as such on his W-2? If the answer is yes, then it is part of his annual 402(g) limit. A call to the OPR administartor should be able to answer the question pretty quickly.

edit - if it is a mandatory contribution it is not part of his 402(g) limit. 402(g) contributions are elective contributions.