what is the latest on catch-up contributions & separate lines of business?

[Guest wblinder]

the latest information I have on the subject is from some TNT articles back in 2003, and I've had trouble finding anything on it since then. My specific issue is where the issue now stands on whether the separate line of business exception may be used to allow catch up contributions for one member in a controlled group if the other members of a controlled group don't allow them. I don't think the exception applies but I haven't seen much out there in way of guidance from the Treasury.

Any suggestions?

thanks

[JanetM]

I think it was notice 2002-4 that gave control groups until 10/01/02 to adopt the catch ups or violate the universal availability requirement.