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SECURE 2.0 and Roth Catch-Up Rules: Preparing for 2026
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[Guidance Overview]
Aug. 18, 2025

"The IRS has approved two compliance workarounds ... To use these methods, your plan must: [1] Have documented practices and procedures to comply with the Roth catch-up rule. [2] Include these correction methods in your plan document when you amend for SECURE 2.0 in 2026. No amendment is required now. [3] Adopt a deemed Roth election provision."  MORE >>

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