An accounting firm that we work with has software they use for tax returns. The software is adding the catch up to any participant 50 or over when calculating the maximum 415 contribution, even if the plan is a p/s only.

I read 414v to allow catch up contributions for deferral plans only. Am I missing something?

Unless the ps plan adds a CODA provision, the catch up provision does not apply. The accountants need to review IRC 414(v). Makes you wonder what elese is wrong with the software. Does it allow Simple plans to be maintained with a SEP or Qualified plan?