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Important Alert for 401(k) and 403(b) Plans That Do Not Allow Participants to Make Roth Contributions
Frost Brown Todd LLC 
[Guidance Overview] May 2, 2023 "Plans that do not already offer Roth should contact their recordkeeper now and request Roth to be added to the plan effective January 1, 2024, if the plan wants to allow those earning more than $145,000 to make catch-up contributions. Some recordkeepers require months of advance notice for any amendment and/or limit the number of amendment requests they can accommodate based on available staff at the recordkeeper." |
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