Self Employed Paired Plan with After-tax Contribution

I have a self employed client that has DB/DC combo plan.  They are maxing out their deferral and contributing 6% to the profit sharing account and putting 200k into the DB plan.  He asked if they can also contribute after-tax money with the intent of a Roth conversion.  For example; 

• Client is 58
• Client's earned income is $800,000
• He  contributes $27,000 in 401(k) deferrals
• The company makes a 6% Profit Sharing on $305,000 or $18,300
• The company makes a defined benefit contribution of $200,000

Can he contribute an additional after-tax contribution to the 401(k) plan of $22,200 ($67,500 - ($27,000+$18,300))?

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Yup. We should probably do it more.

Agreed, and w/o delay because this is on the legislative radar, and even though no restrictions were enacted currently that thoughts of such are not likely going away.

Thank you both for your quick replies!

Maybe it was too obvious to state, but:

• The plan has to allow for after-tax contributions
• The plan has to allow for in-plan Roth conversions
• If there are any NHCEs, the ACP test will be required (and probably fail)

29 minutes ago, C. B. Zeller said:

Maybe it was too obvious to state,

Never hurts to confirm rather than assume.

Although cleaner, in-plan Roth conversions aren't absolutely necessary as after-tax withdrawals can be made and rolled into Roth.