catch-up

[LIBERTYKID]

I know age 50 catch ups are excluded from the definition of annual addition, but are the special 3,000 a year catch-up amounts excluded from the defintion of annual addition for 415 puposes?

[masteff]

The $3000 15-Year (aka Lifetime) Catch-up does not appear to be excluded from the annual additions limit. While I can find sources that say Age-50 Catch-up is excluded, I see nothing that says that for 15-Year Catch-up. IRS Pub 571 has a worksheet on page 10 that includes the $3000 as a component of calculating MAC. That pub also specifically says the Age-50 Catch-up is not part of MAC.

[LIBERTYKID]

The $3000 15-Year (aka Lifetime) Catch-up does not appear to be excluded from the annual additions limit.

That is what I believed to be true. thank you for your reply.