Voluntary after tax contributions

[2muchstress]

This is one of those questions that I'm embarassed to ask because the answer seems so simple. But, here goes:

Are voluntary after-tax contributions to a qualified plan subject to the 402(g) limit, or are they subject to the 415 limt???

[jaemmons]

415.00

[david rigby]

... and 401(m)

[2muchstress]

Thanks. Knew about the 401(m) and miserably failed ACP test. A doctor contributed $10,500 but know other ee's contributed at all - so he gets all of it back.

Could have sworn that after tax contributions had nothing to do with 402(g) because nothing was "deferred" - however I was thrown off by the $10,500.