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Is Your Retirement Plan Ready for Mandatory Roth Catch-Up Contributions?
Smith Anderson 
[Guidance Overview] Sept. 26, 2025 "[The IRS has] issued final guidance for plan administrators to implement and comply with the Roth catch-up contribution requirement.... [1] Do we have to implement Roth catch-ups for 'high earners' by January 1, 2026? ... [2] Which plans must comply? ... [3] Who is a 'high earner'? ... [4] How can we implement this requirement? ... [5] What can we do if there's an error?" MORE >> |
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