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Text of IRS Final Regs: Catch Up Contributions
Internal Revenue Service [IRS]
[Official Guidance] Sept. 15, 2025 94 pages. "This document sets forth final regulations that provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals that are catch-up contributions. The regulations reflect statutory changes made by the SECURE 2.0 Act of 2022, including the requirement that catch-up contributions made by certain catch-up eligible participants must be designated Roth contributions." MORE >> |
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