Self-employed therapist (sole prop) established a SEP IRA years ago for (employer) pre-tax savings (not certain whether this is an IRS Model 5305 or Prototype SEP). His accountant determines (based on eligible comp, after adjustments) the amount of his (discretionary) contribution each year. Last year he established an Individual 401k plan, so as to allow (employee) elective deferrals. Despite his ability to make both employer (discretionary) and employee (elective deferral) contributions to the Individual 401k, he has been making his elective contributions ($22,000 with catch-up) to the Individual 401k, and his discretionary contributions to the SEP IRA. Total contributions (from all sources) are LESS than the Section 415 limitations, but is it permissible for him (in practice, if not form) to continue making the discretionary contributions to the SEP, instead of the Individual 401k plan? Thanking you in advance,

Timothy M. Hayes