Catch-Ups as opposed to elective deferrals, 414(v), voluntary elective deferrals as opposed to elective deferrals

[Guest Enda80]

Trying to differentiate between catch-ups, elective deferrals, and voluntary employee contributions, some fellow travellers have informed me that voluntary employee contributions and elective deferrals represent quite different concepts.

Also, some fellow travellers have said that elective deferrals are only allowed for defined benefit plans.

They have also said that catch-up contributions are only allowed for 401(k) plans.

Did I receive accurate information?

[Mike Preston]

No both elective deferrals and catch ups are only for k plans.

[QDROphile]

And catch ups are elective deferrals.

[Mike Preston]

As per usual, I agree with QDROphile.

[Guest Enda80]

Is there any official documentation that anyone can rattle off offhand, if not a problem?

[Bill Presson]

Is there any official documentation that anyone can rattle off offhand, if not a problem?

http://www.irs.gov/retirement/participant/...=151786,00.html