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catch-up

   Also found in: Wikipedia 0.01 sec.
catch-up (kchp, kch-)
n.
1. An approach or strategy intended to overcome a disadvantage or lead: The competition will be playing catch-up for the rest of the season.
2. An increase intended to bring an amount or rate up to a standard: "the statutory catch-up of Social Security benefits with the cost of living" (Nation).
catch-up adj.


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In general, the proposed regulations apply to catch-up contributions in tax years beginning in 2002.
Prop. Regs. issued on age 50 "catch-up" deferrals for Sec. 401(k), ... by Kautter, David J. / The Tax Adviser
Under a special catch-up rule, a section 457 plan can provide that, for one or more of the participant's last three years before retirement, the otherwise applicable limit is increased to the lesser of (1) $15,000 or (2) the sum of the otherwise applicable limit for the year, plus the amount by which the limit in prior participation years exceeded deferrals for that year.
New tax law permits "catch-Up" employee plan contributions: older ... by Laffie, Lesli S. / Journal of Accountancy
For workers age 50 and older, the catch-up contribution will be $2,000, increasing by $1,000 a year until $5,000 is reached in 2006.
Fidelity Reports More Than Half of Eligible 401k Participants-1- Took ... by Business Wire
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