1 Must aggregate employee
contributions to all 401(k), 403(b), SAR-SEP, and SIMPLE plans of all
employers. Contributions to 457(b) plans are not aggregated. For SAR-SEPs, the
percentage limit is 25% of compensation reduced by elective deferrals
(effectively, a 20% maximum contribution).
2 Special catch-up limits may also
apply to 403(b) and 457(b) plan participants.