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Time to Catch-Up (Again!): IRS Finalizes Catch-Up Regulations
Seyfarth Shaw Link to more items from this source
[Guidance Overview]
Oct. 13, 2025

"These Final Regulations provide comprehensive guidance for retirement plan sponsors and administrators, clarifying operational requirements and correction methods for contributions subject to the Roth Catch-Up Requirement, as well as the enhanced super catch-up contribution limits. [This article provides] answers to some of those lingering questions and significant changes in the Final Regulations[.]"  MORE >>

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