Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Employee Benefits Attorney

Reid & Riege PC
(Hartford CT / Hybrid)

Reid & Riege PC logo

Team Leader

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Senior Distributions Analyst

PCS Retirement
(Remote)

PCS Retirement logo

Benefits Analyst

Hydro
(Des Plaines IL / Hybrid)

Hydro logo

Relationship Manager - DC

Daybright Financial
(Remote)

Daybright Financial logo

CDHP Consultant

BPAS
(Remote / Houston TX / NY / WA / Hybrid)

BPAS logo

Participant Services Representative I - Health & Welfare

BPAS
(Spokane WA / Hybrid)

BPAS logo

Participant Services Representative

BPAS
(Utica NY / Hybrid)

BPAS logo

Retirement Plan Administrator

RetirementPlans.com, LLC
(Remote / Addison TX)

RetirementPlans.com, LLC logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Final Roth Catch-Up Regs Issued by IRS
American Retirement Association [ARA] Link to more items from this source
[Guidance Overview]
Sept. 15, 2025

"[The final regs] [1] Permit[] an employer that is part of a controlled group or affiliated service group to aggregate compensation across multiple entities for purposes of determining whether a participant is required to make catch-up contributions on a Roth basis. [2] Clarify[] that a plan offering the age 60-63 catch-up may utilize other permitted practices, including limiting total deferrals to 75% of compensation, without violating the universal availability requirement.... [3] Permit a plan administrator to utilize the correction method until the last day of the plan year following the close of the plan year for which the excess contribution was made; and [4] Clarify the treatment of in-plan Roth rollover corrections for purposes of plan qualification requirements."  MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).