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Posted

Plan is failing ADP test. One participant has 27,096 in deferrals.

6,616 is from 10/1/2013 to 12/31/2013 - he deferred a total of 23,000 for 2013.

20,480 is from 1/1/2014 to 9/30/2014

Can I use 8,480 as the catch up for the 9/30/2014 test? 5,500 from 2013 plus 2,980 for 2014?

Posted

Then yes you can do what you describe. But by using the $2,980 on the 9/30/2014 test, that will not be available for the 9/30/15 test as you've used part of the 2014.

edit - my numbers were off

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