AFTER-TAX EMPLOYEE CONTRIBUTIONS. Any contribution made to the Plan by a Participant that is included in the Participant's gross income in the year in which made and that is maintained under a separate account or separates accounting to which earnings and losses are allocated.
Appears in 4 contracts
Samples: 403(b)(7) Retirement Plan Custodial Account Agreement, 403(b) Plan Account Application, 403(b) Plan Account Establishment