Limiting HCE's to $1 of 401kj

[austin3515]

Forgert about the merits of this plan design which has been discussed ad nauseum in the past. If I did use this desgn, can apply the $1 limit only to HCE's who happen to be over the age of 50? Or is that age discrimination?

[Tom Poje]

in the original preamble to the catch up rules it was actual written you could limit the HCEs to $0 and therefore anything deferred would be catch up.

this did not appear in the final copy of the preamble, but that might have been for reasons of space.

there certainly does not appear to be anything to prevent one from doing that.