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Employer contributions limits to 403(b)(9)


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I am trying to understand employer contribution limits to 403b9 plans and "includible compensation" for a church pastor who is behind on her retirement savings and trying to maximize total contributions. The church is willing to match the pastor's contributions up to IRS limits. 

For illustration, consider an ordained pastor age 58 of a church with a qualifying 403(b)(9) plan.  Her total church compensation is $64000 of which $20,000 is designated by the church session as housing allowance. From her remaining $44000 she elects to contribute the maximum $24,000 to her 403(b)(9) plan through salary reduction, which includes the $6000 catch-up contribution.  She also contributes $2500 for a qualifying Section 125 health care Flexible Spending Account. 

How much can the church employer contribute to her 403(b)(9) plan? 

My understanding is that total contributions from employer and employee is the lessor of  $60,000 or 100% of "includible compensations." But in the example does the $2500 FSA contribution and/or the $6000 catch-up contribution considered  "includible compensation."?  

Thanks for any guidance. 










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