True, but despite non-discrimination efforts and legislation, bi-partisans will probably never be accepted by some of the hetero-partisans in Congress.
No one has mentioned the ACP Test yet. In my experience, after-tax is generally DOA in a qualified plan because a) you should obviously max out Roth before doing after-tax, and b) most NHCE's will never do that. So now you have HCE's who presumably have already maxed out their Roth who wish to contribute even more on an after-tax basis. But that will never pass the ACP test.
Ditto. But now I've got to change all my form letters to 2015 before I forget.
My New Year's resolution is to remember that it is 2015 BEFORE I get to July 1st this year...
You can't actually defer 100% of compensation; you'll always lose the 7.65% off the top. As Lou S. said above, it is funtionally 100% of what is left. So that would leave more than enough for a safe harbor allocation.