Catch-up.

Catch-up. Catch-up amount or catch-up limitation for a participant for a taxable year means the annual deferral permitted under section 414(v) (as described in 1.457-4(c)(2)) or section 457(b)(3) (as described in 1.457-4(c)(3)) to the extent the amount of the annual deferral for the participant for the taxable year is permitted to exceed the plan ceiling applicable under section 457(b)(2) (as described in 1.457-4(c)(1)).
amount orcatch-uplimitation for a participant for a taxable year means the annual deferral permitted under section 414(v) (as described in 1.457-4(c)(2)) or section 457(b)(3) (as described in 1.457-4(c)(3)) to the extent the amount of the annual deferral for the participant for the taxable year is permitted to exceed the plan ceiling applicable under section 457(b)(2) (as described in 1.457-4(c)(1)).

Source

26 CFR § 1.457-2


Scoping language

None
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