Here is my question - In 2008 an over 50 year old self employed person has self employed income of $3,000,000 and elects to defer $13,000 ($10,500 plus $2,500 over 50 catch up). Is the match contribution limited to $10,500 or can the "catch up" deferral also be matched therefore $13,000?

Any thoughts would be greatlt appreciated

$13,000. The entire contribution is matched; thus the maximum is $26,000.

Thanks so much for your prompt answer! You settled a huge brawl with my wife. Both of us are CPAs