megabackdoor roth

I understand that in addition to the employee contribution that
an additional aftertax amount can be contributed to a 401k and then converted to a roth
Is this just for an owner of a company or can employees benefit from this strategy?
If so how much extra can the employee contribute?



Employees can make after tax non Roth contributions if the plan allows them. A plan may place a limit on these contributions so that the annual additions limit of 58,000 is not exceeded, or to reduce the change of failing the ACP test. All elective deferrals, company matching or profit sharing contributions, and forfeitures could toward the 58,000 limit. Therefore, a participant would have to check the plan document to determine if after tax contributions are allowed, and when and in what frequency they can be rolled out to a Roth IRA or to the Roth 401k account as an IRR (in plan Roth rollover).

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