Final Catch-Up Rules: What Now? (Spoiler Alert: There Is No Extension)

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Final Catch-Up Rules: What Now? (Spoiler Alert: There Is No Extension)
Seyfarth

[Guidance Overview]
Sept. 16, 2025

"The much-welcomed final regulations answer a number of open questions ... [1] Designated Roth contributions counted for purposes of Roth catch-up requirement ... [2] Determination of FICA wages -- aggregation of related employers ... [3] Super catch-ups ... [4] Applicability date of rules." MORE >>

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