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Payroll Pitfalls and Practical Fixes for the New Mandatory Roth Catch‑up Requirement for Retirement Plans
Foley & Lardner LLP 
[Guidance Overview] Nov. 19, 2025 "This Roth catch-up requirement creates several potential challenges for employers and their plan service providers, including ... Who is subject to the rule? ... Will deemed elections be implemented? ... What if we can't or don't implement deemed elections? ... What other challenges will your company face? ... How and when will you provide notice and information to participants? ... Questions to consider." MORE >> |
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