Age limit to after-tax 401(k) w/conversions to Roth?

TP is over the age of RMD and 100% owner of an S Corp. Currently funding the 401(K) with maximum tax deferred amounts per year.

Wondering if a participant like this (IE the age being my primary concern) fund after-tax and use in-service Roth conversions.

Currently they have $25K deferral plus 25% of salary.

 

I am not aware of any age restrictions in the code or regs that would prohibit it. Assuming \document allows for after tax and you don't have testing issues.

If you did it properly you might be able to make the after tax contributions, do in plan roth conversion, then roll out newly convereted Roth piece to ROTH-IRA before end of year and avoid RMDs enitirely on them as well. essentially doing an end run around around both the ROTH IRA age limit and ROTH IRA dollar limit.

I will second Lou S. No age limit for in-plan Roth rollovers.

Thanks Lou. I was thinking the same but wanted a second opinion since the IRA route isn't an option.