Does exceeding the 415 limit permit deferrals to be classified as “catch-up” contributions, even if the 402(g) limit has not been exceeded?

The participant is over 50 and only deferred $16,500 for 2009, but together with the employer contribution allocated to his account exceeded the 415 limit for this participant.

We have had a similar question before on our website and, as before, we answer that breaking the 415 limit is another way to have a catch-up. Here is how we addressed it a while back, see example 4:

Catch Up Scenarios

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