"The regulations also include two self-correction programs ... A plan could provide for either correction method but must use the same correction method for all participants with deferrals over the same applicable limit in a plan year. To use these correction methods, a plan must have practices and procedures in place that are designed to result in compliance with the mandatory Roth catch-up provision.... Plans would not be permitted to avoid mistakes by categorically requiring that all catch-up contributions be made as designated Roth contributions."  MORE >>