Catch-Up Contribution definition

Catch-Up Contribution means an Elective Deferral made to the Plan by a Catch-Up Eligible Participant that, during any taxable year of such Participant, exceeds one of the following:

Catch-Up Contribution means any elective deferral, as defined in Code Section 414(v)(2)(C), that is treated as a catch-up contribution in accordance with the provisions of Code Section 414(v).

Catch-Up Contribution means the deferrals of Compensation under Code Section 414(v) an eligible Participant elects to make pursuant to Subsection 4.02.

Examples of Catch-Up Contribution in a sentence

• However, in the event the Plan permits Catch-Up Contributions, then any "HCE" who is eligible to make Catch-Up Contributions pursuant to Section 12.2(c) shall have any amount that would have otherwise been distributed pursuant to this Section recharacterized as a Catch-Up Contribution (up to the maximum catch-up dollar limitation).

• The Plan will treat any catch-up amount that is contributed by an Employee who is eligible for both the Age 50 Catch-Up Contribution and Special Catch-Up Contribution first as a Special Catch-Up Contribution to the extent permitted and then as an Age 50 Catch-Up Contribution.

• Catch-up Contributions for a Participant for a taxable year may not exceed the Catch-Up Contribution Limit.

• If the Plan does not provide for Catch-up Contributions, the Elective Deferral Dollar Limit is not increased by the Catch-Up Contribution Limit.

• A Participant may not utilize both the Catch-Up Limitation and the Age-Based Catch-Up Contribution in the same year.

More Definitions of Catch-Up Contribution

Catch-Up Contribution means an elective contribution made on behalf of a catch-up eligible Participant that is in excess of an otherwise applicable Plan limit. An otherwise applicable Plan limit is a limit in the Plan that applies to elective contributions without regard to Catch-up Contributions, such as the limit on annual additions in Section 415(c) of the Code, the dollar limitation under Section 402(g) of the Code, or the limit imposed by the actual deferral percentage test in Section 401(k)(3) of the Code.

Catch-Up Contribution means a contribution under the Plan by a Catch-up Eligible Member, pursuant to Section 5.07.

Catch-Up Contribution means a contribution made by an Employer on behalf of a Participant pursuant to Section 3.3.

Catch-Up Contribution means, effective January 1, 2002, Elective Deferrals made to the Plan by a Catch-Up Eligible Participant during any taxable year of such Participant that are in excess of:

Catch-Up Contribution means any Deferral Contribution made to the Plan by the Employer in accordance with the provisions of Subsection 5.03(a).

Catch-Up Contribution means an elective pre-tax deferral made by a Catch Up Eligible Participant in accordance with section 414(v) of the Code.

Catch-Up Contribution means, effective for taxable years beginning after December 31, 2001, an Elective Deferral made to the Plan by a Catch-Up Eligible Participant that, during any taxable year of such Participant, exceeds one of the following: