Prior to 1986, there was an after-tax contribution formula that allowed a participant to make a contribution over an above what he might receive in the way of a P/S. At the time, an ER could only contribute 15% of eligible payroll and didn't get the owner to the maximum annual contribution (also needed a MPPP to reach the maximum) so there was a provision where they could make an after-tax contribution. It somehow incorporated the annual addition and the ability to make a 6% contribution. Any help would be much appreciated. Steve