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Posted

member elected catch up deferrals. Plan sponsor stopped making them after 2009 for member. No documents to support this, and member indicates they intended to make them each year. What are their options?

Posted

If the withholdings do not match the election, the employer probably needs to make a QNEC.

Did the participant elect a dollar amount, a percentage, or something vague like "the maximum including catch up"? If the election was for a specific dollar amount, and not adjusted by the participant as the limits increased, the employer may not need to do anything.

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