"If reading all these rules has you thinking about eliminating Roth provisions or catch-ups from your plan, I don't blame you, so here are some of the most common considerations ... [1] Plans do not have to offer a Roth option. [2] Plans cannot require that ALL catch-up contributions be ROTH contributions. [3] Plans cannot make Roth available only for catch-up contributions. [4] Plans cannot make Roth available only to catch-up eligible participants. [5] Catch-up eligible participants who are not High Earners are not precluded from making catch-up contributions in a plan that does not have a Roth feature."  MORE >>