402(g) or Excess 415 question on takeover document

[Bob Demontigny]

Takeover document for 2021 limits 401(k) contributions to 17% of pay.  Some are over that % for 2021.  Are those considered 402(g) or Excess 415 contributions?  

[Lou S.]

Neither. It's a failure to follow the terms of the document (unless the excess is catch-up eligible in which case you are fine).

[Bob Demontigny]

Thank you Lou.  Of course, I failed to mention that the takeover document excluded catch up contributions but I would infer the same failure under EPCRS would apply.

[Nate S]

17 hours ago, Bob Demontigny said:

Takeover document for 2021 limits 401(k) contributions to 17% of pay.  Some are over that % for 2021.  Are those considered 402(g) or Excess 415 contributions?  

Was that limit specific to 2021?  If so was it for ADP purposes, and did they actually pass or fail considering the "excess" amounts?