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Final Catch-up Regulations, Finally
Ferenczy Benefits Law Center 
[Guidance Overview] Oct. 17, 2025 "The Final Regs are effective as of tax years beginning after December 31, 2026, which means that plans and taxpayers need to exercise 'good faith' compliance in the meantime.... [This article discusses] issues that ... are still outstanding.... [1] Final rules regarding the 60-63 limit ... [2] Final rules regarding Roth catch-up ... [3] Who's the employer? ... [4] 403(b) plans ... [5] Puerto Rican plans." MORE >> |
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