If an off-calendar year plan suffers an ADP test failure, which catch-up limit is used for the recharacterization of the refund?
Rev. 11/17/06, E-mail Alert 2006-22

The catch-up limit is based on the calendar year in which the plan year ends. For example, if the plan year runs from July 1, 2008 to June 30, 2009, the catch-up limit for 2009 ($5,500) would be used for the recharacterization of the refund.