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Clarifying the Effective Date for Roth Catch-Up Contributions
Trucker Huss Link to more items from this source
[Guidance Overview]
Sept. 22, 2025

"The final regulations specifically state in the Preamble that they do not extend or modify the administrative transition period.... [U]nder the Applicability date section, the regulations state, '[T]his section applies to contributions in taxable years beginning after December 31, 2026. For prior taxable years, a reasonable, good faith interpretation standard applies' ... [T]he administrative transition period ends on December 31, 2025."  MORE >>

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