Catchup in TH Plan

[ombskid]

Top heavy 401(k)/profit sharing plan.

Company does not want to make a contribution.

Can key ee's over 50 make catch up contributions without triggering the need for a TH company contribution?

[Tom Poje]

the way I understand catch-ups is that you don't 'make' them.

If however, you exceed a limit, then that amount could be treated as a catch-up.

so, I guess (again, if I understand how these things work) you could avoid the top-heavy issue by writing a document that says 'deferral limit on key employees is 0%'.

but you can't simply treat deferrals by key ees as a catch up without exceeding some limit - and top-heavy isn't one of those limits.