Testing after-tax contributions to a 401(k) pla.

[Guest Thornton]

I know that after-tax contributions to a 401(k) plan are subject to discrimination testing, I believe an ACP type test. However, I cannot find statutory support. A senior moment, I guess! Can anyone help? Thanks.

[Guest yukon]

Try IRC. § 401(m)(1)

[Guest Thornton]

Thanks.

[KJohnson]

1.401(m)-1(a)(1) refers to matching and "employee" contributions. Then 1.401(m)-1(f)(6) defines employee contribuitons.