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Roth Requirements for Special Catch-Up Contributions in 457(b) Plans
Ice Miller LLP 
[Guidance Overview] July 25, 2025 "[T]he IRS' preamble to the proposed regulations suggests that a high earner who is eligible for both the special 457(b) catch-up and the age 50 catch-up may make pre-tax contributions up to the amount of their underutilized deferrals. Only the portion of catch-up contributions that exceeds the participant's available special catch-up limit, and is therefore made under Section 414(v), must be made as Roth contributions." MORE >> |
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