Roth Catch-Up Contributions: A Practical Discussion of the Final Regulations

Trucker Huss

Join our upcoming webinar for a detailed review of the recently issued Treasury and IRS final regulations on Roth catch-up contributions for high earners. We will discuss the key provisions of the final regulations, changes from the proposed regulations and administrative considerations for plan sponsors.

Our discussion will include the following:

• Methods for determining who is a high earner subject to the new rules
• Requirements of the deemed election process
• Practical considerations for plans with spillover vs separate election design
• Correction methods for errors
• Implementation issues
• Special rules and considerations
• Effective dates and amendment deadlines

More Information, How to Register