Catch up contributions for short plan year

[Pixie]

I am running an ADP test for a short plan year 1/1 to 5/31.   Can I use $6,000 for catch up to offset my ADP refunds?

[Tom Poje]

1.414(v)-1(c)(1) catch up contribution limit

... deferrals are treated as catch up contributions...within a taxable year..only to the extent such deferrals do not exceed the catch up contribution limit...reduced by deferrals previously treated as catch up contributions for the taxable year

since you indicated the plan year was 1/1- , then it doesn't appear the person has had prior catch up for the taxable year, so you should be ok.

there is no pro-rata that I am aware of (just like there is no pro-rata for elective deferrals in a short plan year)

[Below Ground]

My understand concurs with Mr. Poje.  The limits for deferrals, including the amount of catch-up is a calendar year limit.  Provided that the 100% of pay limit is not violated, the full amount is available.