ADP Test and Catchup contributions in off cal year

[Guest jetfaninmn]

If a plan's year end in 10/31/05 and they are failing the ADP test, is the catch up for the testing that can be removed the $3,000 for 2004 or $4,000 for 2005?

Just a discussion with some administrators here.

Thanks!

[Guest BobK]

It is $4,000. The catch-up is determined as of the last day of the Plan Year.

Hope this helps.