Matching on Catch Up contributions

[Guest h_nowicki]

For purposes of ACP testing.. how is the match portion of a catch up contribution supposed to be treated?

What if an employee exceeds the plan match limit b.c of a match on the Catch Up?

[Blinky the 3-eyed Fish]

For purposes of ACP testing.. how is the match portion of a catch up contribution supposed to be treated?

No differently than any other match.

What if an employee exceeds the plan match limit b.c of a match on the Catch Up?

You need to operate the plan in accordance with its terms, so this shouldn't happen. If you are saying there is a mistake, then see Rev. Proc. 2003-44 for correction mechanisms.