§ 31-31-5-308

(1) Active members may make additional after-tax contributions to the money purchase component account under part 5 of this article 31.5. Voluntary member contributions are not subject to the employer pick-up provisions of section 414 (h)(2) of the federal 'Internal Revenue Code of 1986', as amended.(2) Employers may make additional contributions to the money purchase component account under part 5 of this article 31.5 on behalf of members. Employer voluntary contributions vest on the schedule established in section 31-31.5-501.Added by 2022 Ch. 61, § 1, eff. 8/10/2022. 2022 Ch. 61, was passed without a safety clause. See Colo. Const. art. V, § 1(3).