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IRS.gov Website
Publication 571
taxmap/pubs/p571-009.htm#en_us_201212_publink1000239631

How Do I Figure My MAC?(p4)

rule
Generally, contributions to your 403(b) account are limited to the lesser of: Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you.
taxmap/pubs/p571-009.htm#en_us_201212_publink1000239632

Which limit applies.(p4)

rule
Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year.
taxmap/pubs/p571-009.htm#en_us_201212_publink1000239633
Elective deferrals only.(p4)
If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. Your MAC is the lesser of the two limits.
taxmap/pubs/p571-009.htm#en_us_201212_publink1000239634
Nonelective contributions only. (p4)
If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. Your MAC is the limit on annual additions.
taxmap/pubs/p571-009.htm#en_us_201212_publink1000239635
Elective deferrals and nonelective contributions.(p4)
If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. Your MAC is the limit on the annual additions.
You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7.
taxmap/pubs/p571-009.htm#en_us_201212_publink1000239636

Worksheets.(p4)

rule
Worksheets are available in chapter 9 to help you figure your MAC.