Marlene

An example here: An HCE has $36,400 in compensation and deferred $12,000 pre-tax and $12,000 roth. Would her maximum employer contribution be $30,400 or $18,400? (Compensation less pre-tax deferral or pre-tax and roth plus catch up of $6,000)

When applying the maximum employer contribution amount to HCEs (60,000 for 2017 with catch-up), are the deferral amounts deducted from that maximum to equal the actual amounts available for employer contributions?