lol, yup, everything I said was correct. I appreciate the backup His #3 is correct IF and ONLY IF the employee contributes the full 22,500 in employee contributions. At that point the company can only put 43,500 total DC in since at that point 22,500 + 43,500 = 66,000, which is the IRS limit for 2023. The company absolutely can put more than 43,500 in. As I said in my earlier post, the company can only contribute DC on 330,000 in income. 330,000 X 16% = 52,800. THAT is the max the company can put in if the employee puts in between $0 and $13,200.