Featured Jobs
|
Leading Retirement Solutions
|
|
July Business Services
|
|
Fringe Benefit Group
|
|
Senior Retirement Plan Advisor HORAN Wealth
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
Retirement Plan Quality Assurance Specialist ERISA Services Inc.
|
Free Publications
|
|
Roth Catch-Up Contributions: Final Regs and 415(c) Interactions
American Society of Enrolled Actuaries [ASEA] 
[Guidance Overview] Feb. 12, 2026 "If catch-up contributions are recharacterized under IRC 415(c) and the participant is subject to the Roth requirement, any pre-tax deferrals must be converted to Roth. That means potential tax consequences for the participant.... The Roth catch up requirement can also create potential nondiscrimination challenges." MORE >> |
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |