"The rules are complex and require plan sponsors to make numerous decisions using a structured approach; sponsors may decide on a path for 2026 (a year of good faith compliance) that differs from the path chosen for 2027 and later years, when full compliance with the final regulations is required. In light of the looming January 1, 2026 deadline to comply with the Roth catch-up contribution requirement, plan sponsors need to immediately begin developing a strategy for compliance."  MORE >>