SIMPLE-IRA + SE-401K ?

Jan 16, 2008 1 Replies

I've had a SE-401K for several years which I fund via sole-prop consulting income at the maximum deferral + 25% of profits (e.g. 15500 + 25% for



2007). I also have a small C-corp that is a totally separate business with about 5 employees which currently has no retirement plan. If I establish a SIMPLE-IRA for 2008 for the C corp and participate at the maximum deferral + company match can I still contribute to the SE-401K up to the maximum levels such that the total deferral of both plans is less than the maximum 401K deferral (which is more than the IRA maximum deferral) ?

E.g. using 2007 limits If I contribute a maximum $10.5K deferral + company match for the IRA can I still contribute a $5K (15.5K - 10.5) deferral to the SE 401K +



25% profits?

Is there any dependence or interaction between the maximum IRA comany match and the 401K 25% profit sharing (this is unlikely but it doesn't hurt to confirm)?



thanks.


Yes. The SIMPLE deferrals are a subset of your total deferrals, so as long as your total deferral from all sources doesn't exceed $15,500, you're fine. The profit sharing limits are per individual per employer, not per individual across all employers.

See Pub 525.

Join the Discussion

Have something to add? Share your thoughts — no account required.

Didn't find your answer?

Ask the community — no account required