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Mandatory Catch-Up Contribution 'Rothification': Actions Plan Sponsors Should Take Now
Sidley Austin LLP Link to more items from this source
[Guidance Overview]
Mar. 26, 2025

"Plan sponsors should develop processes to [1] identify participants who will be subject to the new Rothification requirement, [2] track FICA wages, and [3] implement the deemed Roth catch-up elections; and work with counsel to ensure plan documents, employee communications, and summary plan descriptions reflect these new Rothification requirements."  MORE >>

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