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Key Questions (And Answers) on New Roth Catch-Up Contribution Regs
American Retirement Association [ARA] Link to more items from this source
[Guidance Overview]
Sept. 30, 2025

"[1] When is the Roth catch-up requirement effective? ... [2] How do employers determine which employees are subject to the Roth catch-up rule? ... [3] What options do [employers] have for implementation? ... [4] What is the impact if a higher earner makes regular deferrals on a Roth basis? ... [5] How are participants with wages from multiple employers treated?"  MORE >>

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