I have an off calendar plan year that end 6/30/03. There is a participant that is supposed to be refunded $1800. He is old enough for catch-up contributions, but I am concerned about how to classify them. Does $1000 count as catch-up for 2002 and $800 for 2003, or is all of it counted as 2003 catch-up?

Any help on this matter would be appreciated.

Carson

There is not enough info there to determine. It depends on the details of when the contributions were made and which limits were exceeded.

During the plan year deferrals totaled $7800, of that $7800 deferred he will need to be refunded $1800 in order to pass.

Hope that this is the information needed.

What were the total deferral amounts during the 2002 calendar year? Of the $7,800, how much is attributable to calendar year 2002? What are the deferrals to date for the 2003 calendar year?