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Free Publications
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IRS Issues Final Regs on Mandatory Roth Catch-Up Contributions
Jackson Lewis P.C. 
[Guidance Overview] Oct. 23, 2025 "Generally, plan sponsors should be prepared to implement the Roth catch-up rule for taxable years beginning after December 31, 2025 (i.e., January 1, 2026, for calendar year plans). This will require coordination with ERISA counsel, the company's payroll provider, and the plan's recordkeeper and third-party administrator." MORE >> |
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