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Roth Catch-Up Under SECURE 2.0: What Plan Sponsors Need to Know
Clark Schaefer Hackett Link to more items from this source
[Guidance Overview]
Sept. 23, 2025

"Plan sponsors should begin preparing now to ensure smooth compliance with the 2026 effective date. The most important steps include: [1] Identifying HPIs based on FICA wages, [2] Confirming that plan documents include Roth provisions and In-Plan Roth Rollover/Transfer options, and [3] Coordinating with payroll providers to ensure proper classification and reporting."  MORE >>

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