Catch-up Contributions on Off-Calander Plans

[Guest sritts]

From everything I have been researching on catch-up contributions for the off-calander plans - it is my understanding that in order for a contribution to be characterized as a catch-up, the contribution has to be withheld and deposited after the date of the amendment allowing for catch-up contributions.

So for an off-calander plan year ending in 2002, any contribution made prior to 1/01/02 could not be characterized as a catch-up. Do you agree?

If this is the case, I understand how it would work for the first plan year ending in 2002. However, for future plan years on an off-calander plan, would you need to look at the timing of contributions in each calander associated with the off-calander year to see which ones could be characterized as catch-up or would you just look at the total contributions contributed at the end of the plan year?

Example: off-calander plan year 7/01/02-6/30/03

HCE - Participant A contributes $9,000 from 7/1/02 - 12/31/02 and does not contribute anything from 1/01/03 - 6/30/03. When testing is completed after the plan year ending 6/30/03, it is determined that the plan does not pass the ADP and Participant A must receive a refund of $1,500. Can you recharacterize the $1,500 as catch-up and applie it towards the 2003 catch-up limit or would you have to refund the $1,500 as it was withheld and deposited in the 2002 calander year?

Does this make sense?

Does anyone know where I might find guidance on this issue?