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The Defined Contribution Plan (DCP) includes two kinds of accounts: the pre-tax account for mandatory contributions, and the after-tax/ rollover account for voluntary contributions, including the taxable portion of rollovers from other employer plans. Fidelity Retirement Services is the record-keeper for the DCP.
The DC Plan has separate accounts for pre-tax and after-tax contributions.
The Pretax Account holds employer contributions and mandatory employee contributions from eligible members of the following groups:
The After-Tax Account contains voluntary employee contributions that are deducted from a participant’s net income.
When enrolling in DCP after tax, the Payroll System is configured to stop the DC Plan After Tax contributions once the IRC maximum max is reached; participants may want to consult a tax advisor or financial planner before enrolling as contribution limits apply.
If you have further questions or need assistance, contact the UCPath Center directly by submitting an inquiry at https://ucpath.universityofcalifornia.edu/.