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IRS Finalizes New 401(k)/403(b) Catch-Up Contribution Regs
Nixon Peabody LLP 
[Guidance Overview] Sept. 25, 2025 "Final regulations also provide some clarity on the optional 'super' catch-up contributions that were permitted starting on 2025. Plan sponsors have several design and administrative decisions to make before implementing these changes, and plan amendments reflecting these changes are due by December 31, 2026." MORE >> |
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