"The Roth catch-up contribution mandate applies to catch-up eligible participants (i.e., those who are age 50 or older) who had FICA wages for the preceding calendar year 'from the employer sponsoring the plan' that exceeded the Roth catch-up wage threshold. This leads to the following questions: How are FICA wages for the prior year determined? What is the Roth catch-up wage threshold for a given year and how is it applied? Who is the 'employer sponsoring the plan'?"  MORE >>