How is the $100,000 limit applied for an individual with multiple retirement accounts? 

The $100,000 aggregate limit applies to all plans sponsored by the employer and members of employer’s-controlled group of companies. In addition, distribution from IRA accounts are also included into the total.

Cetera Retirement Plan Specialists is a third-party administrator and may not offer tax, legal or investment advice. Plan sponsors should consult their own tax, legal or investment professionals.