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SECURE 2.0 Surprise: The Roth Catch-Up Contribution and Roth Employer Match Proposal
Milliman 
May 18, 2022 "SECURE 2.0 would reclassify all catch-up contributions as Roth-only in 2024, increase catch-up contributions to $10,000 only for ages 62 to 64, optionally treat employer matching contributions as Roth contributions, and offer a new safe harbor correction for auto-enrollment plans' unintentional administrative flaws." |
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