"[IRS Notice 2023-62] addresses the two most critical questions: [1] can we make catch-up contributions next year? YES, and [2] do I need to comply with the Roth catch-up rule for 2024? NO, the IRS provided a two-year grace period to implement the new rule.... [T]he Notice previewed the IRS' initial thinking on a number of open issues that plan sponsors and recordkeepers have been asking all year."  MORE >>