How do after tax 401(k) contributions work w/ regard to 402(g) and 415 limits?
If I understand it correctly, the 402(g) limit (12K in 2003) refers only to pre-tax contributions.
However, the total of pre-tax,post-tax, match and profit sharing cannot exceed lesser of 100% pay or 40K (in 2003)? Other than that, there is no other limit on the after-tax contribution.

Is my understanding correct?

Also, where is a good source of information on after tax 401(k) contributions?

Thanks,
Al

After-tax contributions are also controlled by the ACP test. I'm not aware of any specific write-up on after tax contributions, although I'm sure one exists somewhere.

There is no such thing as an "after-tax 401(k) contribution".
Yes, the 402(g) limit refers to pre-tax contributions under 401(k).
Be careful about 401(k)(4)(A).

You are such a stickler.