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457/401(k)and 415 limits


Guest Joann Albrecht

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Guest Joann Albrecht
Posted

According to 457©(2)(B)(ii) the dollar deferral limits

of rural cooperatives to not have to be coordinated making

it possible for a participant to contribute $8,500 to

the 457 plan and $10,500 to a 401(k)plan.

Are these limits coordinated under 415? Do the combined

limits for an individual under both plans (457 and 401(k))

held to the 415 limit of the smaller of 25% of compensation or $35,000. I can find no reference that would

indicate this is the case.

Posted

457 plans are not subject to the 415 limits at all. Thus, they would not be aggregated with the 401(k) plan in applying the 415 limits.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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