C W Tipper

My understanding of the rules are that they clearly state: What date to use to pro-rate That the Simple catch-up is included in the pro rata calculation. And that's it. the 401(k) catch up is apparently missing (as in not mentioned), and that there's no clear instruction or guidance on whether or not you need a short plan year, that compensation must be prorated and that the 415 limit must be prorated. Is that correct? Thanks