"There are both mandatory and optional parts of these new rules, and we will address those as we go. Sponsors will eventually need to amend their plans to reflect these changes, but the current deadline for that is not until the end of the 2026 plan year. In the meantime, companies need to keep track of how they operate these new rules in their plans so that those details can be captured in the amendments when the time comes." Part 1: Increased Catch-Up Contribution Limit [this article]; also see Part 2: Rothification Strikes Back and Part 3: Return of the Plan Correction."  MORE >>