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Defined Benefit Specialist II or III Nova 401(k) Associates
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Final Catch-Up Contribution Regulations under SECURE 2.0 Act
Kilpatrick Townsend 
[Guidance Overview] Sept. 16, 2025 "The final regulations maintain the rule that MRC status is determined solely based on the employer and not on a controlled group basis.... The final regulations retain the exception to the universal availability requirement so that catch-up contributions of Puerto Rico participants can be limited by the Puerto Rico tax code." MORE >> |
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