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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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