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SECURE 2.0 Updates to Think About for 2025
Warner Norcross + Judd LLP 
[Guidance Overview] Dec. 18, 2024 "Starting in 2025, SECURE 2.0 sets a higher catch-up contribution limit of $11,250 for participants who turn ages 60 and 63 during the year ... The limit on small balance cashouts rose from $5,000 to $7,000 starting in 2024.... SECURE 2.0 reduces the tracking period for LTPT employees to two consecutive years and applies the law change to 403(b) plans too.... Plan amendments are not required until at least the end of 2026[.]" MORE >> |
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