SIMPLE IRA CONTRIBUTION

I am merging part of my business with another business and have a question regarding retirement contributions. My prior business has a Simple IRA Plan and I contribute the max to it every year. When I merge part of my business I will be eligible to participate in their 401k program. I plan on keeping active in part of my old business by myself. I need to know if I can contribute to the simple plan for my self and also the 401k plan of the business I am merging with this year.

What is the max I can contribute.



Is the other company under common control with your company? This gets technical as to what the business entities are. If under common control you cannot continue to have a SIMPLE IRA for one portion and a 401k for another, however there is a temporary exception for mergers, acquisitions, dissolutions etc that allows both plan to operate through the end of the current calendar year and perhaps the following year. See Notice 98-4, Q B-3.

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