"This document outlines best practices, roles and responsibilities for complying with the Roth catch-up contribution requirement, with the aim of simplifying complex processes and promoting consistency across the industry.... [1] Roth-CUP identification file ... [2] Responsibility for monitoring the 402(g) threshold ... [3] Deemed Roth catch-up election (deemed election) ... [4] Participant communications ... [5] Error handling and corrections ... [6] Participant deferral election methods ... [7] Implementation of separate elections ... [8] Plan design and implementation variability ... [9] Five questions plan sponsors should ask their payroll providers. "  MORE >>