"SECURE 2.0 generally requires a new 401(k) plan to contain an 'eligible automatic contribution arrangement' ... Employers creating or buying companies need to be particularly mindful of this requirement. There are several exceptions that might apply but this is (and will be) an easy requirement to miss for employers engaged in heavy merger and acquisition activity.... The proposed rules related to the Roth Catch-Up Requirement would permit a plan to provide that a participant who is subject to the requirement is deemed to have irrevocably designated any catch-up contributions as Roth contributions."  MORE >>