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Volume 4 (Chapters 7, 8 and 9)
CHAPTER 7 TAXATION RULES
Chapter CHAPTER 7 TAXATION RULES

(Sections XII and XIII) (repealed after December 31, 1996). Estate and gift tax issues are also addressed in Section XIII. The application of the taxation rules to death benefits (Section XIV) and...

Volume 7 (Chapters 14 and 15)
CHAPTER 15 TABLES, CHECKLISTS, and QUICK REFERENCE GUIDES
Section 3. After-tax participant contributions.

Volume 4 (Chapters 7, 8 and 9)
CHAPTER 7 TAXATION RULES
Section 5.a. Allocation of after-tax and pre-tax amounts.

Volume 7 (Chapters 14 and 15)
CHAPTER 15 TABLES, CHECKLISTS, and QUICK REFERENCE GUIDES
Section c. Rollover of after-tax contributions.

Volume 6 (Chapters 13A and 13B)
CHAPTER 13B TITLE I OF ERISA - PART 2 FIDUCIARY ISSUES AND ENFORCEMENT
Chapter CHAPTER 13B TITLE I OF ERISA - PART 2 FIDUCIARY ISSUES AND ENFORCEMENT

Volume 6 (Chapters 13A and 13B)
CHAPTER 13A TITLE I OF ERISA - PART 1 REPORTING AND DISCLOSURE REQUIREMENTS; MINIMUM PLAN STANDARDS
Chapter CHAPTER 13A TITLE I OF ERISA - PART 1 REPORTING AND DISCLOSURE REQUIREMENTS; MINIMUM PLAN STANDARDS

> requirements under the tax code and other tax-related issues. The qualification requirements and tax issues are enforced by the Internal Revenue Code. Some of the qualification requirements have parallel...

Volume 3 (Chapters 4, 5 and 6)
CHAPTER 4 VESTING RULES
Section 2.b. Example - after-tax employee contributions.

Volume 8 (Chapters 16, 17)
CHAPTER 16 OTHER EMPLOYER- SPONSORED DEFERRED COMPENSATION PLANS (Section 403(b) Plans; Section 457 Plans; and Nonqualified Deferred Compensation Plans)
Section 1.d. After-tax contributions are permissible.

Volume 7 (Chapters 14 and 15)
CHAPTER 15 TABLES, CHECKLISTS, and QUICK REFERENCE GUIDES
Section 4.b.(4)(iv) After-tax employee contributions.

Volume 5 (Chapters 10, 11 and 12)
CHAPTER 11 401(k) AND 401(m) TESTING
Article 4. Recharacterization of excess contributions as after-tax contributions.

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