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IRS Issues Roth Catch-Up Contribution Rules for Highly Paid Participants
Ogletree Deakins Link to more items from this source
[Guidance Overview]
Nov. 3, 2025

"The new regulations confirm that plans should determine impacted participants by looking at each participant's prior year Social Security earnings as reflected in Box 3 on Form W-[2] Participants whose earnings exceed $145,000 (or the COLA limit of $150,000, if applicable) in 2025 will be subject to the Roth catch-up requirement for plan years beginning in 2026. Employees who did not have Social Security earnings from the employer during the prior year will not be subject to the Roth catch-up requirement."  MORE >>

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