The Sept. newsletter had a nice reference chart – 2008 Limitations when Individuals Own or Participate in Multiple Retirement Plans.

Question regarding 403(b) Plan and SEP IRA. Assume a school district sponsors a non-ERISA 403(b) employee deferrals only and the school district also offers a SEP IRA.

If the employee (under 50) defers the entire $15,500 to their 403(b), what is the maximum contribution amount the employer can make to the participants SEP-IRA? The chart is not very clear with this scenario.

Thank you.