Recharacterizing Deferrals as Catch Up to Pass 401(a)4

[Vlad401k]

The owner is over age 50 and wants to max himself out. He deferred only $4,000 for the year. Can he do a profit sharing contribution to himself of $53,000 and re-characterize the $4,000 deferral as catch up?

[My 2 cents]

Are you sure you are thinking of 401(a)(4)?

If he had deferred $53,000, would the plan have passed non-discrimination?

I don't see how his putting more in would solve a 401(a)(4) issue.

Or are you referring to individual limitations on deferrals, such as 415?

[Doghouse]

If you are asking if the deferral can be considered as catch-up because the total contributions on his behalf exceed the 415(c ) limit, the answer is of course yes.

[Vlad401k]

Yep, that's what I was asking. I just didn't phrase the question correctly. That's what I thought as well, just wanted to confirm. Thanks.