"[A] plan may have different correction deadlines depending on each participant's particular situation, but the same correction method is required for similarly-situated individuals. Correction is not required under two circumstances: The amount of the pre-tax salary deferrals that should have been designated Roth catch-up contributions does not exceed $250. The employee's FICA wages are determined to exceed the applicable threshold on account of adjustments made after the applicable correction deadline."  MORE >>