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Big Changes Coming to Catch-Up Contributions: Impacts of SECURE Act 2.0
Berry, Dunn, McNeil & Parker, LLC 
[Guidance Overview] Aug. 17, 2023 "Effective January 1, 2024, catch-up contributions will be required to be made on a Roth basis for participants with wages greater than $145,000 (indexed annually for inflation) in the prior year.... [Plan sponsors should reach out] to payroll providers and recordkeepers today to see how they plan to approach compliance with the new provision. These conversations should not be independent of one another -- it will take a concerted effort amongst plan management, payroll providers, and recordkeepers to help ensure compliance." |
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