SIMPLE IRA - more than 2% NEC?

[Spencer]

can an employer make a 3% nonelective contribution instead of the 2%? I have a client who had a great year and they want to contribute 3% instead of just 2%.

THanks!

[QDROphile]

That would not be simple, would it?

[John Feldt ERPA CPC QPA]

Not allowed in a SIMPLE.

[Spencer]

seems pretty simple to me. but thanks for the info.