The article is WRONG. 415c limit is by individual, regardless how many employers. IRS is the only reliable source: https://www.irs.gov/pub/irs-drop/n-24-80.pdf
The article is WRONG. 415c limit is by individual, regardless how many employers. IRS is the only reliable source: https://www.irs.gov/pub/irs-drop/n-24-80.pdf
helenyy 发表于 2025-01-12 18:34
Read IRS articles carefully： https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits Especially， “Total annual contributions (annual additions) to all of your accounts in plans maintained by one employer (and any related employer) are limited.” 注意是 one employer (and any related employer) 如果还不清楚，继续搜索关键词"Greg"，找到然后阅读Example 1，其中最后一句 “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.” 注意是 each plan separately
那如果有多份工作呢？
所有工作的pre-tax 401K + Roth 401K 都加到一起不能超过$23,500。这个可能大家都不意外。
但是，after-tax 401K的数额是每份工作单独算的，不是加到一起算的！
所以，如果同时打多份工（比如疫情期间码工流传的Overemployed），就可以存多份after-tax 401K。如果安分守已打一份工，在换工作时，可以选在下半年跳槽。上半年把前司的401K都拉满，下半年去新公司，再把after-tax 401K拉满。
参见Bogleheads文章里的例子，如果2025年有两份工作，理论上401K可以存进十四万美金！ https://www.bogleheads.org/wiki/After-tax_401(k)#A_more_complex_example
对美国各种退休账户以及规定不清楚的网友，可以参考这期十分钟讲清楚美国退休账户的视频： https://www.youtube.com/watch?v=c52YcW1Aut4
反直觉，所以特意发帖，怕大家不知道。要点是：
pre-tax 401K + Roth 401K limit 是 per employee However，after-tax 401K limit 是 per employer
Read IRS articles carefully： https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits Especially， “Total annual contributions (annual additions) to all of your accounts in plans maintained by one employer (and any related employer) are limited.” 注意是 one employer (and any related employer) 如果还不清楚，继续搜索关键词"Greg"，找到然后阅读Example 1，其中最后一句 “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.” 注意是 each plan separately
第四楼认为文章错误且收获了最多点赞的那条回复，是不对的。原因在第五楼援引IRS原文解释了。