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February 25th, 2025
Information & Insights for the 403(b) Community
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Ask the Experts
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How Do Section 415 Contributions Limits Work Across Plan Types?
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Q: I read your Ask the Experts column indicating that there are separate limits under Section 415 of the Internal Revenue Code for a 401(a) defined contribution plan and a 403(b) plan for most employees. But what about defined benefit plans? Are they aggregated with a 403(b) for 415-limit purposes?
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