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Compensation Strategies Group, Ltd.
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Defined Benefit Specialist II or III Nova 401(k) Associates
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Mandatory Roth Catch-Up Contributions: Are You (and Your Service Providers) Ready for It?
Boutwell Fay LLP 
[Guidance Overview] Oct. 10, 2025 "[If] a worker does not have FICA wages (e.g., a governmental agency employee not covered by a Section 218 Agreement), Section 603 does not apply.... If your plan's service providers cannot confirm they have appropriate systems in place to comply with Section 603's requirements, and you are considering prohibiting catch-up contributions until they do, this would require an advance amendment prior to January 1, 2026. " MORE >> |
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