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Roth Catch-Up Rules Finalized: What Multiemployer Plans Need to Know
Morgan Lewis 
[Guidance Overview] Apr. 9, 2026 "Participants often work for multiple participating employers during a year. As a result, no single employer may have complete visibility into an individual's prior-year wages. In addition, coordination across multiple payroll and recordkeeping systems can make compliance significantly more complicated.... Although the relief provides additional time, implementation will require careful coordination among boards of trustees, plan professionals, participating employers, payroll providers, and recordkeepers." MORE >> |
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