Average Benefits Test

[mming]

Can catch-up contributions be excluded from the ABT?

[Belgarath]

Generally, yes. See 414(v)(3)(B). But if you are using an accrued to date method (which probably isn't what you are asking about) then catch ups for prior years that are included in the applicable measurement period ARE included.

[mming]

Thank, you, especially for the cite - I was incorrectly focusing on 401(a)(4).