Limiting HCE Deferrals through Corporate Resolutions (Posted July 8, 2005) Technical Tip 148: The following question and answer were from the IRS Q&A Session at the 2004 ASPPA Annual Conference: If a plan document provides that the administrative committee may limit HCE deferrals in order to prevent ADP testing violations, and the plan administrator takes that action through resolution and not by plan amendment, is this considered to be an "employer-provided limit" so that contributions in excess of this imposed limit are eligible to be treated as catch-up contributions? Response: Yes Is there any availability issue under 414(v) or 401(a)(4), since the limit applies only to HCEs if all NHCE employees can defer at that level, just not as catch up contributions? 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.