Our company has a 401(k) plan that provides a matching contribution equal to 100% of the first 4% that each employee contributes. We set it up that way to ensure that our highly compensated employees (HCEs) can maximize their salary deferrals at the limit (for 2018 the limit is $18,500 for those under age 50 and $24,500 for those age 50 or older). The HCEs are always looking for ways to contribute as much as they can. I’ve seen a few articles suggesting that “after tax” contributions allow that. We already permit Roth contributions to be made, but I thought they were subject to the same limit as pre-tax deferrals.