Tax/Money gurus...I have a couple of questions.

The 'make up' NEC contribuition that is being credited this year: What does the IRS consider the source of that? Is it a company contribution (thus lowering their yearly max) or is it individual contribution?

If the credit for the 'make up' NEC is being given to the company, is there anyway to capture the excess the company would have been paying? I assume the MBCBP won't do that.

I hear some guys are figuring the RB amount to be taxed at 35-37%. Why? No one will be in that bracket with the RB and we have a progressive tax. A 12-yr CA should only be sitting at the 22-24% bracket for the 2/20 paycheck. The IRS doesn't do 'look ahead' taxes.

Thanks.