"[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 >>