Either I'm crazy -- or just in need of a break from my testing -- but I'm positive I remember recent legislation (I thought it was the Final 401(k)/(m) regs) that made matching 401(k) catch up contributions mandatory. Does anyone have any idea what I'm talking about or do I really need this long weekend?

I think the final regs required matching of CUC in a safe harbor plan. Does this help?

PAL

The preamble to the original regulations said that a plan could not provide for not matching catch up amounts (although other wording could accomplish the same thing), but there is nothing in the regulations to match the statement in the preamble.

I don't understand all the resistance to matching catch up. Outside of extraordinary matching formulae or very unusual circumstances, catch up amounts will not affect the actual match. Do the math. Possible different story if the plan has ADP problems.