deduction limit

Hi

New client. A partnership, 2 partners, each making over 500k. deducted full 56k profit sharing for 2019. Now I am told that they have been making IRA contributions as well for many years in addition to maximizing profit sharing.

Can IRA be in addition to the maximum 415(c) limit?

Thank you

Sure. The IRA contributions will just be (most likely) either partially or all nondeductible. But that's their issue, not the TPA's issue.

So, if any portion of the IRA is deductible, it will be in addition to the 56k of profit sharing? I understand that it is not the TPA's issue to determine the MAGI for deductibility of the IRA. But curious about the additional possibility.

Thank you for your response.

Yes.

Having been in this situation many times I believe that none of the IRA should be deductible.