Annual Additions

[Guest compliance]

If a state maintains a Section 401(a) defined benefit plan which permits employee voluntary after-tax contributions and the state also has a Section 457 plan to which employee may contribute through a salary reduction agreement on a pre-tax basis, are the employee pre-tax contributions to the Section 457 plan aggregated with any after-tax contributions to the 401(a) plan in determining a participant's annual additions for a limitation year?

[Guest mjb]

no.