Hello,

When an employer contributes their match annually, e.g. in February based on the prior year’s employee contributions, does that match amount count towards the total $57,000 limit for the year it was contributed OR the plan year it was based on?

I’m trying to figure this out to determine how much after-tax contributions can be made to a 401k this year. If the match that was made in February counts towards 2020, then the calculation will be simple. If however, we have to wait until February of 2021 we’d just have to make an estimate.

Thank you!