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Mandatory Roth 401(k) and 403(b) Catch-Up Contributions
Ivins, Phillips & Barker
[Guidance Overview] Oct. 23, 2025 "Key decision points for plan sponsors include ... [1] Type of catch-up contribution elections ... [2] Separate catch-up elections ... [3] Spillover catch-up contributions and when to 'deem' contributions as Roth ... [4] Pay tracking ... [5] Not required to offer Roth contributions ... [6] Coordination with non-discrimination testing." MORE >> |
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