After Tax Contributions

[perkinsran]

Anybody know the limitation imposed on after-tax (Non Roth) contributions to a defined contributions plan other than the ACP test and 415 limits. I know there used to be a 6% limit, but I can't find that anywhere.

[Bird]

You used to be able to do 6% in addition to the 415 max (pre 1986 I think); that's why we used to see them more often. Now, they are counted against 415, so we see them seldom if ever since other contributions are generally preferred. I think the limitations you mention are it.