"The proposed regulations [1] clarify that if a participant's prior year FICA wages from the employer sponsoring the plan exceed $145,000 (indexed), then any catch-up contributions related to employment with that employer must be made on a Roth basis.... [2] confirm that plans may not require that all participants make catch-up contributions on a Roth basis, an approach which could simplify plan administration.... [3] will permit plans to treat a participant's pre-tax election as a deemed Roth election if the participant is a qualifying participant, so long as the plan allows for a subsequent election to change deferral elections"  MORE >>