"In response to questions about what happens if an individual, who has a Deemed Roth Catch-up Election in place, ceases to be an Affected Participant, the Final Regulations note that such a 'Deemed Election' must cease to apply within a 'reasonable period of time' thereafter. Catch-up contributions that were 'deemed' as Roth contributions before the end of the 'reasonable period of time' do not need to be recharacterized as pre-tax catch-up contributions."  MORE >>