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There are 2 type of Catch-up Contributions. Values related to exceeding plan or statutory limits, and amounts used to recharacterize excess amounts. The former are removed from testing. The latter are created by testing.

Catch-ups triggered by the 415 limit are not included in the ADP test. If that means the ADP test now passes, the refunds previously paid are overpayments and need to be corrected under EPCRS.

If the plan consists of only deferrals and safe harbor contributions, the plan is exempt from a top heavy contribution. Yes, you can allocate the safe harbor on part comp if the plan is written as part comp.

I'd say there is something wrong with the ASPPA write up. if you were hired 12/12/2014 assume you work 1000 hours in 12 months then you hit 12/11/2015 you enter 1/1/2016. they must have started to changed the dates and missed something. they even say "However for 2015 it would depend....whether they would be considered an otherwise excludable employee for 2016" that makes no sense should be However for 2015 depending on which method you use...whether they are otherwise excludable for 2015.

Basic HCE 100 (or why I am glad I'm not HCE!!!!!!) Doctors are blaming a rare electrical imbalance in the brain for the bizarre death of a chess player whose head literally exploded in the middle of a championship game! No one else was hurt in the fatal explosion but four players and three officials at the Moscow Candidate Masters’ Chess Championships were sprayed with blood and brain matter when Nikolai Titov’s head suddenly blew apart. Experts say he suffered from a condition called Hyper-Cerebral Electrosis or HCE. “He was deep in concentration with his eyes focused on the board,” says Titov’s opponent, Vladimir Dobrynin. “All of a sudden his hands flew to his temples and he screamed in pain. Everyone looked up from their games, startled by the noise. Then, as if someone had put a bomb in his cranium, his head popped like a firecracker.” Incredibly, Titiov’s is not the first case in which a person’s head has spontaneously exploded. Five people are known to have died of HCE in the last 25 years. The most recent death occurred just three years ago in 1991, when European psychic Barbara Nicole’s skull burst. Miss Nicole’s story was reported by newspapers worldwide, including WWN. “HCE is an extremely rare physical imbalance,” said Dr. Anatoly Martinenko, famed neurologist and expert on the human brain who did the autopsy on the brilliant chess expert. “It is a condition in which the circuits of the brain become overloaded by the body’s own electricity. The explosions happen during periods of intense mental activity when lots of current is surging through the brain. Victims are highly intelligent people with great powers of concentration. Both Miss Nicole and Mr. Titov were intense people who tended to keep those cerebral circuits overloaded. In a way it could be said they were literally too smart for their own good.” Although Dr. Martinenko says there are probably many undiagnosed cases, he hastens to add that very few people will die from HCE. “Most people who have it will never know. At this point, medical science still doesn’t know much about HCE. And since fatalities are so rare it will probably be years before research money becomes available.” In the meantime, the doctor urges people to take it easy and not think too hard for long periods of time. “Take frequent relaxation breaks when you’re doing things that take lots of mental focus,” he recommends. Origins: In 1994 the story of the unfortunate Mr. Titov graced the pages of the Weekly World News, an American tabloid rarely devoted to the reportage of actual news. Once again, the WWN failed to disappoint — this offering was fiction.