Employer Match on Catch Up Contribution

[MarZDoates]

Is there any reason not to permit matching contributions on catch up contributions. For example, is it possible that the plan could pass the ADP, but fail the ACP due to matching contribution on the catch up? I can't really find anything that talks about how matching contributions are treated with respect to catch ups. (I assume that catch-ups are subject to ADP testing.) Thanks for any and all input.

[Blinky the 3-eyed Fish]

Matching contributions on catch-ups are treated like other matching contributions and are included in the ACP test. Catch-ups are NOT subject to ADP testing.

[MWeddell]

Also, if the same match formula applies to catch-up contributions as applies to elective deferrals, then there's no benefits, rights, or features testing on the match on catch-up contributions.

I believe it's easier to match all deferrals instead of matching only traditional elective deferrals and not matching catch-up contributions. The additional cost under most plan's matching fomulas is slight if any. It also gets rid of the problems of adding a match later if money originally thought to be catch-up contributions when contributed turns out not to be catch-up contributions when re-examined at the end of the year. However, most plans with catch-up contributions don't match those contributions.