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Posted

Owner defers $21,000, and ADP test fails. About $400 of the 16,500 included in the test is reclassed as catch-ups before I try anything fancy.

Can I still make it all the way to 54,500?

I can allocate my employer contributions of $33,500 first

Then, I can do my 401k of 15,500 which puts me at the 49,000. So now, I have a full $5,500 of catch-up contributions ($21,000 less $15,500 included in the "sub-415" contributions), which means that only $15,500 is in the ADP test, which would be passing.

Does everyone agree with that?

Austin Powers, CPA, QPA, ERPA

Posted

Yes you can allocate $33,500 PS. Your catchup contributions are

1) 402(g) catchup of $4,500

2) ADP catchup of $400

3) 415 catchup of $600

PensionPro, CPC, TGPC

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