Catch-up Contributions under USERRA (Posted June 8, 2005) Technical Tip 146: The following question and answer were from the IRS Q&A Session at the 2003 ASPPA Annual Conference: Regarding catch-up contributions and USERRA, if someone returns to work after three years, can they make catch-up contributions for the years they were gone? How are limits applied to these contributions? How is testing done? Response: In this circumstance, catch-up contributions can be made for the years that they would have been available had the individual not been on leave. Any limits that might be applicable are applied to each year for which the contribution is being made, not to the current year. There is no additional testing to be done on these contributions. View all Tips © 2009 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.