A practical guide for plan sponsors navigating compliance and implementation for Roth Catch-Ups required in 2026.

Key Takeaways Starting in 2026, workers aged 50 and older earning over $145,000 will have to make 401(k) catch-up ...

The IRS has clarified some questions surrounding new catch-up contribution rules for retirement savings plans.

The IRS and Treasury finalized a Secure 2.0 rule for catch-up contributions for 401(k) and other plans. Here are the key ...

The U.S. Treasury Department and the Internal Revenue Service (IRS) have issued the final regulations for retirement ...

The Internal Revenue Service and the Treasury issued final regulations on the new Roth catch-up contribution rule from the SECURE 2.0 Act.

The IRS also signaled flexibility for early adopters. While the mandate doesn’t formally apply until 2027, plans can implement the Roth catch-up rule earlier if they follow a “reasonable, good faith ...

IRS regulations are changing retirement benefits for high-earning workers 50 and older, impacting catch-up contributions and Roth 401(k) plans.

The much-anticipated final regulations have been released. While they clarify implementation details and requirements, they have caused confusion regarding when exactly plans must comply.

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