My client has 44 new hires from an acquisition that participated in a SEP- IRA plan and now they are in a 401(k) Plan.

Are individual contribution limits to a SEP - IRA separate from the limit to a 401(k) Plan or added together.

If a participant contributes $5,000 to the SEP - IRA but now is eligible to participate in a 401(k) Plan, are they limited to contributing $11,500 to the 401(k) Plan? or Can they contribute the full $16,500 to the 401(k) Plan?