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Retirement Plan Highly Compensated Employees Roth IRA

Holland & Knight LLP

IRS Proposes Key Changes to Roth Catch-Up Contributions Under SECURE 2.0

Holland & Knight LLP on

The IRS has issued proposed regulations that clarify and implement catch-up contribution changes introduced by the SECURE 2.0 Act of 2022. Although these changes affect various forms of retirement plans, including 401(k),...more

BCLP

Prepare Now for Mandatory Roth Catch-Up

BCLP on

Proposed Treasury regulations relating to catch-up contributions were issued in January of 2025 that include guidance for the mandatory Roth catch-up requirement, which was first provided under section 603 of Division T of...more

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

Keating Muething & Klekamp PLL

Benefits Monthly Minute - November 2024

The November Monthly Minute kicks off the season of giving with SECURE 2.0 requirements for 2025 and the latest IRS retirement plan cost-of-living adjustments....more

Pullman & Comley - Labor, Employment and...

IRS Delays Roth Catch-Up Requirement for Certain Higher-Paid Employees

Our August 24, 2023 blog post “Retirement Plans:  Will January 1, 2024 Effective Date for Age 50 Catch-Up Contribution Changes Be Delayed?,” discussed the new catch-up contribution rule and options for keeping retirement...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

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Beware of 401(k) articles with tax advice, speak to a pro

It sounds so great on paper because you read an article. An advisor clued me into an about a Mega Backdoor Roth IRA, utilizing a 401(k) plan and a little-used provision called the Voluntary Contribution provision that could...more

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