401(a)(17). . (3) Overall dollar limit on contributions Paragraph (8) of section 408(p) is amended to read as follows: (8) Coordination with maximum limitation under subsection (a) In the case of any simple retirement account, subsections (a)(1) and (b)(2) shall be applied by substituting for the dollar amount in effect under section 219(b)(1)(A) the following: the sum (but not to exceed 50 percent of the amount in effect under section 415(c)(1)(A) (except as provided in section 414(v))) of the dollar amount in effect under paragraph (2)(A)(ii) of this subsection