Overall Limit

If you have not elected to use another alternative limit in a prior year, you can use the overall limit.

If you elect the overall limit, you must combine employer contributions to your 403(b) plan with all employer contributions to qualified plans to determine if the limit on annual additions has been exceeded. Additionally, in the year that you use the overall limit, you do not figure the MEA.

Figuring MAC using the overall limit. You can use Worksheet 3 to figure your MAC using the overall limit.

Previous| First | Next

Publication Index | IRS-Forms Main | Home