I am under the assumption that the elective deferral limit for defined contribution plans (including Simple IRAs and 401ks) is $18,000. IRAs have a separate $5,500 limit. Does the $18,000 limit include IRAs or is the IRA contribution limit in addition to the standard defined contribution plans' limit?
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No. 401(k) contribution limits only apply to 401(k)s, not IRAs. The limits are separate. The IRA may or may not be deductible, based on income thresholds.
JoeTaxpayer
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