after tax employee contributions

[k man]

from my research i can see these are subject to 415 limits. does anyone know how they are tested. it looks to me like you perform the adp 401(m) test.

[401_4_ever]

Subject to the ACP test, which is 401(m).

[Tom Poje]

but not included in the avg ben % test 1.410(b)-5(d)(2)

in regards to the ACP test, this means no one is excludable from the ACP test due to hours or last day, since everyone could make after tax contributions.