The maximum amount of contribution to a 401(k) by both employee and employer is $61,000 (< 50 years) and $67,500 (50 yrs and above). The maximum non-deductible contribution to an IRA is $6000 (< 50 years) and $7000 (50 yrs and above). Question: Are these limits separate? In other words, can a person contribute to the max level to a 401k and also contribute (on a non-deductible basis) to the max level to an IRA?