Contributions
This type of contribution is counted as ordinary income for the year of the contribution. The cost-basis (principle) is always tax-free but the earnings are deferred and taxed (with potential penalties) when they're withdrawn from the employer plan.
What is After-Tax
The IRS code that maxes out at $70K when contributing a combination of after-tax, roth, pre-tax and employer match for participants under the age of 50.
What is the 415c limit (for 2025)?
A style of vesting that increases by 20% after each of years two through six until the matching contributions are fully owned by the participant.
What is Graded Vesting?
This type of contribution is not counted as ordinary income for the year of the contribution but is taxed when you remove the principle and growth (with potential penalties).
What is Pre-Tax?
The maximum IRS contribution allowed by a participant aged 59.5 whose paycheck deductions are exclusively pre-tax in 2025.
What is $31,000
This vesting schedule provides 0% vesting for a set period, then 100% all at once.
What is Cliff vesting?
This type of contribution is deducted from a participant's check post-taxes.
What is Roth and After-Tax
Plans may allow a higher contribution limit for catch-up contributions by adopting this optional provision.
What is SECURE 2.0?
This type of contribution is calculated off gross pay.
What is Pre-Tax
Roth
and After-tax!
When using deck to quote current contributions, it's recommended to use this data element.
What is Data Element 793?
If a plan adopts it, you must have attained this age range within a calendar year to be eligible for a higher catch-up.
What is 60, 61, 62, or 63?
After one year of service with Vanguard your contributions are matched at this percentage and are vesting by how much?
What is 4% - fully vested
This is the only after-tax source that allows the participant to take the after-tax cost basis while leaving the earnings behind.
What is Pre '87 after-tax?
Bonus points for source 2, 223 and 3
The maximum amount a 25-year-old participant could reach for their 402g limit in 2022.
What is $20,500?
What minimum does Jalen Hurts need to contribute to his Eagles 401k to get the maximum employer match, if his plan matches 200% for the first 3% and 50% for the next 2%? How much are the Eagles matching?
What is 5%? The Eagles are matching 7%.