"[E]mployers that are part of a controlled group may have less flexibility in deciding whether to offer super catch-up contributions. The preamble to the final regulations says that if any plan in a controlled group offers super catch-up contributions, then all plans in the controlled group generally must do so ... [T]he final regulations say plans offering super catch-up contributions won't violate universal availability if all catch-up eligible participants can defer up to the statutory dollar amount that applies to them under the IRC. "  MORE >>