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Understanding the New Roth Catch-Up Contribution Rules
Watkins Ross
[Guidance Overview] Dec. 1, 2025 "Plan Sponsors will need to make decisions on how to implement the Roth catch-up contributions in the plan document.... If the plan does not allow for Roth contributions, HPIs cannot make catch-up contributions ... [T]he plan must permit all eligible catch-up participants to make Roth catch-up deferrals, regardless of FICA wages." MORE >> |
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