The Secure 2.0 Act of 2022 gave us the Roth catch-up mandate, a revenue raiser that has caused great consternation in the retirement plan community as plan sponsors, recordkeepers and payroll ...
On September 15, 2025, the Department of Treasury and Internal Revenue Service issued final regulations addressing catch-up contribution rules for 401(k) plans, 403(b) plans, and governmental 457(b) ...