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However, the total salary deferral amount across all Simples is $10,000. Only if the salary deferral of one of the plans was not a SEP would you be able to use the $15,000 deferral limit among all plans.

I initially thought this but was dissuaded by looking at the Code (IRC 408(p)). It looks to me like the $10,000 SIMPLE limit is per employer, not per employee.

Also neglected was the matching employer contribution allowed for each Simple of 3% os salary.

Even though the self employed wear both employer and employee hats, the employer match addition is not applicable to SIMPLE contributions by the self-employed. I bumped into this either in the Code or in Pub 525 or 590.

For the moment I have to stick with my original opinion that OP's $19,000 works, but I'm certainly open to argument. That could, as noted, be augmented by employer contributions from his "regular" job.

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