457b Employer Contribution include annual Catch up?

[Mickie Murphy]

I am working with a governmental 457b for a hospital. They have multiple plans, of which one that the hospital contributes on the behalf of participants up to the deferral limit. The question is whether the employer is limited at the 402g limit before catch up, or if they can contribute up to the additional annual catch up limit? The employer has contributed $24,000 to a participant for 2017. Do we need to return $6000 so that they are only funding $18,000? 

My thinking is that the catch up is only available if the participant actually defers, but not sure.

Thanks!

[Belgarath]

Without doing any special research, I'd say just the opposite. Under 1.457-4(b), a nonelective employer contribution is deemed to be made under a valid agreement, so no deferral election should be required.