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IRS Releases Final Catch-Up Regulation
October Three Consulting 
[Guidance Overview] Sept. 18, 2025 "Notwithstanding intense pressure from sponsors and providers, IRS is not extending its temporary 'administrative transition period' ... The final rules, however, generally apply to contributions in taxable years beginning after December 31, 2026. For 2026 (and prior years), a 'good faith interpretation standard' applies." MORE >> |
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