If we have an HCE who is over 50 defers $15,000 in 2005. He has 1,000 402g catch up and $3,000 as a recharacterized catch up due to a failed ADP test. Would this HCE be eligible to receive in total contributions a total of $46,000. This would be 42,000 415 limit plus 1,000 402g catch up plus 3,000 recharacterized ADP catch up.

i believe that to be the case as elective contrbutions but not including elective contributions that are catch up are considered annual additions under irc 415

We are under the impression that recharacterized catch-up due to failed ADP test is not included in the 415 limitation calculation.
Does anyone else have a response to my original Post?

you are correct - any deferrals characterized as catch up are above the 415 limit. deferrals can be recharacterized when they exceed the 402g or 415 limit, or when you have an adp failure.