Lost wage window?

[Guest jhilliard]

I have a client who maintains a DC 401(k) plan and has asked the following question:

Back in December 2001 the officers of said company took substantial pay cuts due to economic conditions. With the recovery of the business these three officers will be receiving their lost wages, which will be a sizable sum.

The million-dollar question is:

Is there not a three-year window that allows them to put more into their 401(k) when dealing with lost wages?

I unfortunately don't have a copy of the document but thought I would see if anyone had heard of such a window.

Thanks

Jim