"The maximum special catch-up amount is the LESSER of [1] Twice the current year's maximum, or $35,000 for 2013 or [2] The underutilized maximum amounts for prior years. Determining the underutilized limitation can be quite a challenge. The computation requires an analysis dating back to years beginning after December 31, 1978. From that initial year through years in effect prior to 2002, amounts contributed to ALL employers for whom a participant has performed services must be taken into account[.]"  MORE >>