Profit Sharing Contributions Exceeding Annual Additions Limit Across Multiple Employers

Quick question:  Is my understanding that the annual additions limit is a "per employer" limit such that an individual may receive contributions up to the annual additions limits in two different plans of two different, unrelated employers in the same year?  If so, does that change at all if the individual is a partner in two partnerships and so is self-employed?

Situation involves a lawyer who was a partner in one law firm for 3/4 of 2021 and had enough income there to receive a profit sharing contribution and 401(k) deferrals equal to the 2021 annual addition limit under the terms of Law Firm 1's plan.  Lawyer then moved to a second, unrelated law firm and had significant compensation there--not enough comp to receive full profit sharing under Law Firm 2's profit sharing plan but still a significant profit sharing contribution--and wants to receive profit sharing contributions across both plans.  Lawyer realizes the 401(k) elective deferral limit is per individual and so is capped across both plans (did not participate in 401(k) at Law Firm 2) but is there any similar concern with the profit sharing contributions being capped or can she receive all the Law Firm 2 profit sharing to which she is entitled even though already hit the annual additions limit at Law Firm 1?

Thanks.

If the two firms didn't form a controlled group (including the laxer criteria for 415 purposes) then this would be fine to do. 

My old firm once had a client where a guy owned several restaurants but had a different partner for each one and it allowed him the 415c limit several times over.

2 hours ago, 401 Chaos said:

Quick question:  Is my understanding that the annual additions limit is a "per employer" limit such that an individual may receive contributions up to the annual additions limits in two different plans of two different, unrelated employers in the same year?  If so, does that change at all if the individual is a partner in two partnerships and so is self-employed?

As long as they're unrelated entities, (and I think his ownership can't be more than 50% after the first entity); then yes the full 415 limit applies to each employer plan separately.

1 hour ago, Bri said:

My old firm once had a client where a guy owned several restaurants but had a different partner for each one and it allowed him the 415c limit several times over.

Ditto, only it was contractor supply business's.