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Final IRS Regs Address Catch-Up Contributions Under SECURE 2.0
Reinhart Boerner Van Deuren s.c. 
[Guidance Overview] Sept. 22, 2025 "[T]he final regulations confirm that the super catch-up is not mandatory.... [1] Wage threshold ... [2] Availability ... [3] No requirement to include Roth feature ... [4] Roth contributions made prior to reaching catch-up limit ... [5] Deemed elections ... [6] Correction Methods." MORE >> |
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