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IRS Final Regs on Catch-Up Contributions: What Plan Sponsors Should Know
McGuireWoods Link to more items from this source
[Guidance Overview]
Sept. 30, 2025

"Plan sponsors should review their plan documents to: [1] implement a 'deemed Roth election' that automatically treats high-earner catch-ups as Roth, [1] specify whether wages from multiple employers in a controlled group or from a common paymaster will be aggregated when determining high-earner status, [3] describe any super catch-up opportunity for individuals aged 60 to 63 and [4] describe any in-plan rollover feature that it may consider as a method of correction."  MORE >>

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