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Free Publications
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Final SECURE 2.0 Catch-Up Regs: Highlights to Know
Newfront 
[Guidance Overview] Dec. 17, 2025 "The Final Catch-up Regulations largely confirmed what we were expecting, by clarifying Highly Paid Individual (HPI) determinations, employer aggregation, and correction mechanics. However, there were some twists thrown in that plan sponsors should be aware of as 2026 approaches. The language was confusing, but this post will break it down in simple terms with simple dates." MORE >> |
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