after tax employee contributions to non-ERISA 403(b)

[Guest lskin]

I was wondering if an employee is still allowed to make after tax contributions to a non-ERISA 403(b)?

[Guest Yanikoski]

This is a pretty rare arrangement, and it is troublesome because the pre-tax and after-tax contributions really should be accounted for separately. But I am not aware of any legislation or regulations that have removed this option.

Anyone else?

[Guest Mike Melnick]

I agree that after tax contributions appear to be allowed. Note that as a result of EGTRRA, 403(b) plans will also be allowed to incorporate qualified Roth contribution programs beginning in 2006 (IRC 402A).

[Guest lskin]

Thank you for your help