"There has been some back and forth regarding the Deemed Roth Election and how it interacts with a participant's affirmative election not to make Roth catch‑up contributions. Our understanding is that the Deemed Roth Election is an administrative option that can be applied when a participant has not made an active election, allowing the plan to automatically designate catch‑up contributions as Roth.

"If a plan fails ADP and a portion of the excess deferrals is recharacterized as catch‑up contributions, how should Roth treatment be determined? Specifically, does the participant's prior affirmative election not to make Roth catch‑up contributions override the Deemed Roth Election? Or would the participant need to make an election at the time the catch‑up amount is calculated to determine whether it should be treated as Roth (assuming the contribution was originally pre‑tax and exceeds $250)?

"Ultimately, we are trying to understand whether this introduces an additional tracking requirement -- namely, whether a participant has made an affirmative election -- before a plan administrator can rely on the Deemed Roth Election."

"Two corps are a controlled group. Therefore, one DB plan can be opened that will cover both entities. Can the following be done instead? For easier record keeping, etc. Open a DB for each entity and cover each entity separately. The owners (HCEs) are not getting above the 415 as they are covered only in one plan and the employees of each entity are all properly included."