"This article ... explores correction methods available when catch-up contributions for a participant subject to the Roth catch-up contribution mandate are mistakenly made on a pre-tax basis instead of a Roth basis.... A plan is permitted to correct this type of error by distributing the pre-tax elective deferrals that are not catch-up contributions. The final regulations also provide two additional correction methods that allow pre-tax elective deferrals that exceed an applicable limit to be treated as a Roth contribution. "  MORE >>