Roth Catch-up Guidance Finalized: What You Need to Know

ASPPA [American Society of Pension Professionals & Actuaries]

The IRS released the long-awaited guidance on the mandatory Roth catch-up contribution requirement, which will be effective beginning in January. This fast paced, interactive session will focus on the details of the requirement, with an emphasis on the provisions that were modified from the proposed regulations. The speakers will also discuss plan design issues and offer some tips for coping with the rules. In addition, the session will provide a brief overview of the rules in the final regulations relating to the increased catch-up limits for participants who are age 60 – 63.    

Learning Objectives:

• Understand the key provisions of the final Roth catch-up regulations, including effective dates and compliance deadlines.
• Identify the administrative and operational changes plan sponsors must implement to remain in compliance.
• How to correct Roth  catch-up failures, including corrections due to a failed ADP test.

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