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Ferenczy Benefits Law Center Comment Letter to IRS on Proposed Regs for Catch-Up Contribution (PDF)
Ferenczy Benefits Law Center 
[Opinion] Mar. 28, 2025 11 pages. "This comment letter raises the following [catch-up contribution (CUC)] questions and issues: ... [1] Benefits, rights, and features testing in a non-Roth plan; [2] Participant notice requirement for Roth CUC; [3] Challenges with Roth CUC corrections; [4] Roth practices & procedures.... [5] Setting special limits for ages 60-63 CUC.... [6] Issues impacting Puerto Rican employees." MORE >> |
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