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The Roth Catch-Up Regs Are Final: What You Need to Know!
Trucker Huss Link to more items from this source
[Guidance Overview]
Oct. 3, 2025

"A key decision for employers is whether to implement the deemed election process.... A plan may use either of the two new correction methods, but it must apply the same correction method to similarly situated participants.... The deadline to correct a failure using these correction methods depends on which limit is the basis for the redesignating pre-tax deferrals as catch-up contributions.... Special rules apply to dual-qualified plans (plans qualified under both U.S. and Puerto Rico law). "  MORE >>

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