"Although employers are not required to offer catch-up contributions, if they do, all catch-up eligible participants must be provided the opportunity to make such contributions.... If an employer wants to continue to apply the age 50 catch-up limit for all participants, and not implement the increased catch-up under SECURE 2.0, it should confirm with its plan service provider that such an option is available, particularly if the plan uses the service provider's preapproved plan document."  MORE >>