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IRS Releases Guidance on Roth Catch-Up Contributions Under SECURE 2.0
RSM US 
[Guidance Overview] Sept. 6, 2023 "[Notice 2023-62] confirms that catch-up contributions are here to stay and were not eliminated. Also, the transition period for the mandatory treatment of Roth contributions for high-income individuals shows the IRS's intent to issue further guidance on unresolved issues surrounding implementation of that provision." |
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