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SECURE 2.0's New Roth Catch-Up Contribution Rule
John Hancock
[Guidance Overview] Jan. 20, 2026 "The flexibility to use either the W-2 correction method or the in-plan Roth rollover correction method is helpful, but both approaches present challenges.... The safe harbor for BRF nondiscrimination requirements may help mitigate some administrative complexities.... [O]perational challenges will require careful planning and close coordination among payroll, recordkeeping, and plan administration teams." MORE >> |
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