Voluntary after-tax contribution

[Ken Davis]

I understand that voluntary after-tax contributions to a DB plan that are not used to purchase permissive service credits are treated as employee contributions subject to the 415© DC plan limits. The 415(B) DB plan limits are not available. I'd appreciate it if someone would supply the cites (Code, regs, whatever) that say this is the treatment.

Thanks,

Ken Davis

Univ. of South Alabama