News & Analysis as of

Highly Compensated Employees New Guidance Roth IRA

Kaufman & Canoles

ESOPs Benefits & Compensation - Q1 2025 Client Alert

Kaufman & Canoles on

Happy Spring from the Kaufman & Canoles ESOPs, Benefits & Compensation team! We hope you’re shaking off the winter blues and ready for another round of benefits updates. ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Catching Up With the Times - IRS Issues Guidance Delaying Required Roth Catch-up Contributions

To the relief of plan sponsors everywhere, the Internal Revenue Service (IRS) recently issued Notice 2023-62, which provides guidance on the requirements of Section 603 of the SECURE Act 2.0 of 2022 relating to catch-up...more

Bricker Graydon LLP

To Roth or Not to Roth - That is No Longer the Question for Some Catch-Up Eligible Individuals

Bricker Graydon LLP on

IRS guidance issued last week delays the implementation of mandatory Roth catch-up contributions. As outlined in our blog post earlier this year, SECURE 2.0 amended the catch-up contribution provisions of the Code....more

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