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415(c) Limit - post-tax?


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Hi, just wondering if the 415© limit, which I understand to be the total of EE plus ER contributions in a year, includes post-tax EE contributions or just pre-tax EE plus the ER match.

Our plan currently restricts HCE's to 6% and our match calc is based on 6%. Next year we are adding a post-tax option once the $14k is reached. Do any of your plan designs allow for match to continue past the $14k in ee pre-tax all the way up to the first 6% of pay, or do you stop at 14k? Thanks.

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