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Sully
If an individual is under age 50 and participates in 2 separate SIMPLE's of unrelated employers, could the employee contribute $10,500 to one SIMPLE and $5,000 to the other SIMPLE? Total employee contributions for the year come to $15,500, but that is within the 402(g) limit so it seems to be okay. Agree?
Bird
I think you're right.
Below Ground
I think the SIMPLE Limit of $10,500 applies to all SIMPLE Plan. I don't think you can use the "normal" 402(g) Limit to agregated SIMPLE Plans. Can't say definite, but feel pretty sure of that. Keep in mind that these limits apply to the individual, not plans.
Bird
QUOTE
I think the SIMPLE Limit of $10,500 applies to all SIMPLE Plan.


I thought so too but I looked it up and it appears that the limit applies to each plan. It's the 402(g) limit that applies to the individual.
Belgarath
I agree with Bird. See IRS Notice 98-4, Q&A C-3.
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