Catch-up Contributions (Posted December 8, 2003) Technical Tip 110: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: Can the plan document say "the amount HCEs can defer will be determined in a notice each year delivered to the trustee" and amounts over the amount in the notice be considered catch-up? Response: No. 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.