@austin3515 Amen. Preaching to the choir, my friend.
I work for a broker/consulting firm, and I feel your pain when bringing in new clients at how much of this is never addressed in the industry.
I've yet to meet a client that wanted to take employee contributions after-tax outside of a cafeteria plan. It's a near universal norm.
I think there is a potential issue with each rate of match being available to a nondiscriminatory group of employees, if you don't do a 414(s) test on the compensation. As an extreme example, assume the only people who don't have commission comp are the HCEs and there is a 4% of comp max on the match. the HCEs can receive a 4% of comp match. But a llot of the NHCEs can only get a match equal to 3.5%, 3%, etc on their comp.