In addition to the pre-tax, Roth post-tax, and catch-up contributions discussed above, Participants in the Plan may also make after-tax contributions to the Plan between 1% and 50% of your pay by deferring a portion of their salary after taxes have been deducted. Such contributions permit earnings on after-tax contributions to grow tax free but, unlike post-tax deferrals with Roth contributions, the earnings are subject to income taxes when ultimately distributed from the Plan. The maximum after-tax contributions can be made, when combined with pre-tax, Roth post-tax, and employer matching contributions, are capped by the IRS at a maximum limit each plan year ($61,000 in 2022).