After tax(not Roth) go against deferral limits?

[Lori H]

an adviser(age 59) deferred appx 19,000 in his financial company's 401. $14K was pre tax and $5k was pure after tax dollars, not Roth. could he defer the additional $6k pre tax into his own companies plan?

[masteff]

There are two separate limits. The first is the 402(g) limit on pretax deferrals. The second is generally called the annual additions limit, which applies to pre-tax, after-tax and employer contributions. So yes, if he has another 401(k) available, he could contribute enough pre-tax money to it to max out his combined pre-tax plus catch-up limit.

[Lori H]

so he could do the additional 6K pre tax to his own plan as long as total 415 annual additions do not exceed $49K with catch up?

[masteff]

Correct.

As an aside, I'd have to look at whether the annual additions limit is applied by plan or by person (meaning I think he can get more than $49K, just not all from the same plan/employer). (The combined $15K+$5K pre-tax and catch-up limit is definitely applied by person across all plans and employers.)

[JanetM]

Annual additions are per person. Just like 402g. Make sure the plans allow for that amount too. Some plans limit contributions to 15% of compensation.

[Guest msladky]

do not forget about ACP testing

[Blinky the 3-eyed Fish]

The annual addition limit is NOT a per person limit like 402(g), rather a limit that applies to the plan sponsored by the entity, including plans sponsored by related employers. A person in two plans of unrelated employers effectively can double the 415© limitation.

(edited because I mis-read the first post, )