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Key Takeaways from Final Catch-Up Regulations
Hanson Bridgett LLP Link to more items from this source
[Guidance Overview]
Nov. 6, 2025

"Generally, 401(k), 403(b) and 457(b) plans must comply with the Roth catch-up requirement as of January 1, 2026.... Employers may implement a 'deemed election' for participants who are subject to the Roth catch-up requirement. If an employer implements the deemed election, there are two new correction methods available to fix catch-up contribution characterization mistakes."  MORE >>

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