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Posted

Unless the IRS deems it a disguised CODA on the ER contribution then the rule about match being counted as part of the 402(g) limit went out the window for self-employed in 1998 if my memory is correct.

Posted
20 hours ago, legort69 said:

Can someone clarify if the partner/member contribution for the deferral + match cannot > 402g limit?

Yes, go read IRC Sec 402(g) and the definition of elective deferrals.  The match is not an elective deferral and does not count in the 402(g) limit. 

Lawrence C. Starr, FLMI, CLU, CEBS, CPC, ChFC, EA, ATA, QPFC
President
Qualified Plan Consultants, Inc.
46 Daggett Drive
West Springfield, MA 01089
413-736-2066
larrystarr@qpc-inc.com

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