嗯嗯，你是对的，70k是per雇主，所以鼓励换工作拉满xN 
天下哪有这种好事
虽然知道你是说反话吧，但是泥潭前一阵子刚有一个帖子专门讨论OE的事情。
没，我确实记得70k per employer这回事，但是鼓励换工作这个就各凭本事了 
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找到高楼了
对这个应该是关键，属于灰色地带吧，怎么justify unrelated employer
pretax 401 cap 是per person/per year. 本人咨询过IRS
我们说的不是一个东西。我说的是overall contribution limit，不是pretax，看这个引用：
我知道pretax不超过23.5k而且是per person，但是70k是可以per employer的，只要能证明unrelated employer即可。
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Source: IRS
401(k) contribution limits when you have multiple 401(k) plans at different employers
If you have access to multiple 401(k) plans through different employers, you are still limited to the total employee contribution amount for the year.
For instance, if you have 2 401(k) plans in 2025, you may choose to split your maximum contribution of $23,500 between the plans.
Note: These limits do not affect the amount you can put into an individual retirement account (IRA) each year. You can save the legally allowable maximum in both a 401(k) and an IRA.
After-tax 401(k) contribution limits
If you reach the maximum that you can contribute to your 401(k), you may be able to save more for retirement in your workplace plan through after-tax contributions. That means that while your after-tax contributions have the potential to benefit from investment growth while they’re in your 401(k) account, you only pay taxes on the growth when you withdraw funds in retirement.
Depending on your plan, you may be able to contribute up to the total employee and employer contribution limit for the year, provided your existing employee and employer contributions do not exceed the limit. For example, if you’re under 50 and contributing $23,500 and your employer is contributing $20,000 in 2025, you could contribute up to an additional $26,500 as after-tax contributions to bring your total to $70,000.
Keep in mind that not all 401(k) plans allow for these after-tax contributions. If yours doesn’t—or you simply want to save even more than after-tax contributions alone allow—there are other strategies to consider, like an IRA.
Disclaimer: I’m not a tax consultant or CPA.
点开链接搜Greg，如果有unrelated employers并且都允许after-tax，那个max limit是跟employer的
For 2025, the Internal Revenue Code (IRC) Section 415(c) limit for defined contribution plans, including Solo 401(k) plans, is $70,000 ($77,500 for people age 50+). This limit encompasses all contributions made to the plan, such as employee elective deferrals, employer contributions, and any after-tax contributions.
两个full time？
Mega Requirements
Before you run out and start making after tax contributions to your 401(k) plan, there are a few compliance considerations you need to have:
- The 401(k) plan document must specifically state that after-tax contributions are allowed along with in-plan Roth rollovers.
- The amount entered for non-Roth after-tax contributions may not be more than 100% of your plan compensation.
- The total combined elective deferral contributions and after-tax contributions may not exceed 100% of your plan compensation.
- Your plan must be a solo plan. In most cases, group plans will not pass IRS testing rules.
这个前人都讨论过很多遍了，bogleheads，你quote的条款并没有指明这个limit for all plans vs for one plan。我楼上post的IRS链接明确说明了by one employer (and any related employer)，并且人家也给了一个example告诉你，Greg哪怕在第一个401k里面拉满了pre-tax 401k，在第二个unrelated 401k（文中只是用solo 401k举例，其他unrelated employer sponsored 401k依然适用）里依旧可以拉满nonelective (aka after-tax) to $57000。
Total annual contributions (annual additions) to all of your accounts in plans maintained by one employer (and any related employer) are limited.
This $57,000 limit is not reduced by the elective deferrals Greg made under his employer’s plan because the limit on annual additions applies to each plan separately.
你要坚持自己的理解也没错，反正我是不想争论了，哥们+物攻-特攻的吧？good luck and have fun
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I don’t have access to mega backdoor Roth IRAs but here is some more info from Bogleheads (again as per IRS sources referenced including above employee contribution limit is across ALL 401k plans but the employer contribution including after tax is per employer rather than per individual).
https://www.bogleheads.org/forum/viewtopic.php?t=402568
https://www.bogleheads.org/forum/viewtopic.php?t=403411
Looks like the catch is whether the company matches after tax contributions if I understand correctly, as many companies don’t and then you’re limited by the per employee pre tax elective contribution that applies across all plans
Pretax + Roth 是绑人的，Total 是per plan 的，所以你after tax 可以两边都拉到最大
Pretax 的你自己算好别超总数就行
但是实际操作里面after tax 的limit 往往是假设你max pre tax再减掉对应的match，就是不太可能拉倒最高的那个
还有，如果你一边只存after tax，或者pretax 和Roth 还没有存满就猛存after tax。会很奇怪。大公司也许没人注意，但是真的很奇怪哦。不要问我为啥知道这事情。
最后，希望您的公司not a finra member，不然很快就会被放在火上烤
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两份工展开讲讲？ 
两家养老厂？