Catch-up Contributions: Plan Limits in Plan Document (Posted November 22, 2003) Technical Tip 109: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: Must a plan level limit, on what HCEs can defer before considering a contribution a catch-up, be in the plan document? Response: Yes. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.