reallocate deferrals to catch-up

Medical practice sponsors 401(k).  Doctor/owner (over age 60) deferred $20,500 for 2022, due to miscalculation by office mgr/wife).  Can we get him to max by reclassifying part of deferrals to catch-up and allocating match and extra PS to get him to max $67,500?  (means we will have to do more for NHCEs, but he is okay with that.)  Thanks.

I assume he hasn't filed taxes yet? Should be ok.

To reclassify, some deferrals must exceed some plan or compliance limit. If the allocation of a plan matching or profit sharing causes a 415 excess then there is your basis for reclassification, right?

CuseFan has it. If he gets a PS allocation of $47,000 then you would reclassify $6,500 of his deferral as catch-up. Might impact what other EEs have to get to pass testing depending on plan design and employee demographics but it works just fine from a catch-up standpoint.