Eligible for 2 Mega Backdoor Roths?

In the first half of 2021, I contributed $19,500 pre-tax into my company 401(k). The company matched $9,750. And I made an after-tax contribution of $28,750 into the 401(k), which I immediately converted to my Roth 401(k). 19,500 + 9,750 + 28,750 = the $58,000 limit. I joined another company in the 2nd half of the year. I understand that I’ve used up my $19,500 employee pre-tax limit. However, am I able to contribute to the new company’s after-tax 401(k) plan, or did I already reach the cap for the year?



If it is an unrelated company, you have a new 58,000 limit available and could make after tax contributions to the new plan if the plan provides for them. But you may still have issues with the original plan if you fail the ACP test, and you will not know that until later.

The company I work for in the 2nd half of the year actually acquired the company I worked for in the 1st half of the year. Would that be considered a “related” or “unrelated” company?

Generally, in an acquisition the two companies are considered a Controlled Group and you would be subject to a single annual additon limit. As always, there are exceptions. You need to contact the 401k plan administrator for the new company to determine the answer in these sepecific facts and circumstances.

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