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Free Publications
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Correcting Roth Catch-Up Contribution Errors Under SECURE 2.0
Conrad Siegel Actuaries
[Guidance Overview] May 27, 2026 "By now, many 401(k) plans have likely undergone the necessary administrative changes to manage this new requirement.... Despite best efforts, plan sponsors may still encounter errors where a higher-compensated employee's catch-up is withheld from their pay as traditional 401(k) rather than Roth 401(k). Fortunately, the IRS has provided options for plan sponsors to correct these errors and keep their plans compliant." MORE >> |
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