I believe that $42,000 is the maximum that can be contributed to a
qualified defined contribution plan in 2005, regardless of catch-up
contributions. The $42,000 limit includes both the employee's and the
employer's contributions. See IRS Publication 560 as a starting point
in your research.

Good luck,
-Will

Corwin wrote:
- quote -

My friends:

Employee defers $14,000 into qualified plan. Employer puts in $28,000
(total now $42,000).

Employee makes additional catch-up contribution of $4,000.

Can the employer match that catch-up contribution? Everyone says
either 'yes' or 'no', but no one cites any authority.
What do you think?

Rick Bryan
New York, NY