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Retirement Plan › Proposed Regulation › Roth IRA

Ice Miller

Roth Catch-Up Requirements for Special Catch-Up Contributions in 457(b) Plans

Ice Miller on

In a previous article, we outlined the IRS’ proposed regulations implementing Section 603 of the SECURE 2.0 Act, which requires certain high earners to make catch-up contributions on a Roth basis beginning in 2026. ...more

Jackson Walker

2025 Regulatory Review: Implications for Retirement Plans and Employer Actions

Jackson Walker on

The first few months of 2025 brought the potential for many changes. On January 20, 2025, one of the Executive Orders pulled back all proposed regulations that had been issued in the last 60 days, including proposed...more

Miller Canfield

IRS Issues Proposed Regulations on Secure 2.0 Catch-Up Provisions

Miller Canfield on

The IRS issued Proposed Regulations last month which provide helpful clarity for employers on how to implement and comply with two new SECURE 2.0 provisions relating to catch-up contributions....more

Patterson Belknap Webb & Tyler LLP

New Proposed Catch-Up Contribution Regulations Answer Many Questions

Patterson Belknap Webb & Tyler LLP on

Background - Many defined contribution plans are designed to permit participants to take advantage of an increased employee contribution limit starting the year they turn 50....more

McAfee & Taft

New year = New proposed rules impacting retirement plans

McAfee & Taft on

The Internal Revenue Service has been busy. On Friday, January 10, 2025, the IRS issued several notices of proposed rulemaking impacting qualified retirement plans. One set of proposed rules adds to the SECURE 2.0 requirement...more

Groom Law Group, Chartered

IRS Extends Anticipated Effective Date for Certain 2024 Proposed RMD Rules Until 2026

Groom Law Group, Chartered on

Last year, the IRS issued its long-anticipated final (and newly proposed) regulations to address SECURE 1.0 and 2.0 Act changes to the required minimum distribution (“RMD”) rules (Code section 401(a)(9)). The 2024 proposed...more

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